Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
section 36(1)(viia) of the Act. The deposit was made after the due date, as provided by the respective Act but amount was paid before filing of the return u/s 139 of the Act. The assessee filed an appeal before the ld. CIT(A). The ld. CIT(A) upheld the order of the ld. AO. 3. Being aggrieved