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Income Tax Appellate Tribunal, MUMBAI BENCHES “A”, MUMBAI
Before: SHRI RAJESH KUMAR (AM) & SHRI RAM LAL NEGI (JM)
O R D E R
PER RAM LAL NEGI, JM
This appeal has been filed by the revenue against the order dated 28.11.2018 passed by the Ld. Commissioner of Income Tax (Appeals) -22 (for short ‘the CIT(A) Mumbai, for the assessment year 2013-14, whereby the Ld. CIT(A) has partly allowed the appeal filed by the assessee against the assessment order passed u/s 143 (3) of the Income Tax Act, 1961 (for short the ‘Act’).
2. The revenue has challenged the impugned order passed by the Ld. CIT (A) on the following effective grounds:- 1. “Whether on the facts and circumstances of the case and in law, the Ld. CIT (A) has erred in deleting the disallowance of Employees contribution to Provident Fund amounting to Rs. 1,46,38,214/-, which remained to be deposited within the due date without having regard to the provisions of Section 2(2)(x).
Whether on the facts and circumstances of the case and in law, the Ld. CIT (A) has erred in holding that the amended proviso to Section 43B is applicable to Employees’ Contribution to PF also.” Assessment Year: 2013-14