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Section 36(1)(va)6 Section 4384 Section 22 Section 2(24)(x)2 Deduction2 Disallowance2

I.T.O., WARD -2(1),, PATNA vs. M/S BIHAR STATE FOOD & CIVIL SUPPLIES CORPORATION LTD., PATNA

In the result, the appeals of the department are dismissed

ITA 145/PAT/2017[2005-06]Status: DisposedITAT Patna09 Mar 2018AY 2005-06

Bench: Sh. N. K. Saini, Am & Sh. Amit Shukla, Jm Ita No. 144/Pat./2017 : Asstt. Year : 2003-04 Ita No. 145/Pat./2017 : Asstt. Year : 2005-06 Income Tax Officer, Vs M/S Bihar State Food & Civil Ward-2(1), Supplies Corporation Ltd., Sone Bhawan, 5Th Floor, Birchand Patna Patel Marg, Patna (Appellant) (Respondent) Pan No. Aaccb0679F Assessee By : Sh. Manish Rastogi, Adv. Revenue By : Smt. Archna Sinha, Sr. Dr Date Of Hearing : 09.03.2018 Date Of Pronouncement : 09.03.2018 Order Per N. K. Saini, Am: These Two Appeals By The Department Are Directed Against The Separate Order Each Dated 21.07.2017 Of The Ld. Cit(A)-1, Patna

For Appellant: Sh. Manish Rastogi, AdvFor Respondent: Smt. Archna Sinha, Sr. DR

Section 2Section 2(24)(x)Section 36(1)(va)Section 438

disallowance made by the AO by observing in paras 5.3 & 5.4 of the impugned order as under: “5.3 I have gone through the assessment order, facts of the case and submission made by the appellant. Section 2(24 )(x) of the Act provides that if any sum received by the assessee from his employees as contributions to any provident fund