2009 (9) TMI 69

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....T The judgment of the court was delivered by 1. D. V. SHYLENDRA KUMAR J.-The appeal by the Revenue under section 260A of the Income-tax Act, 1961. Questions of law raised in this appeal are as under: "1. Whether the appellate authorities were correct in holding that the contribution made towards provident fund by the employer belatedly and contribution towards Employees' State Insurance c....

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....w against the Revenue in I.T.A. Nos.1087 and 1088 of 2006 and the judgment rendered in this case of the CIT v. Sabari Enterprises [2008] 298 ITR 141 (Karn) virtually covers the present case also. 3. However, learned counsel would submit that the Revenue having not accepted the correctness of the decision has sought for grant of leave before the Supreme Court and as of now special leave petition....