Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2018 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (12) TMI 702 - BOMBAY HIGH COURTRevision u/s 264 - payments towards employee's contribution to the PF - Held that:- We find that the Commissioner was not correct in refusing to exercise Petitioner's claim on merits. Since the Commissioner has not examined the merits of the Petitioner's case, we may place the Revision Petition back to the Commissioner for disposal on merits. We have noticed that all payments towards employee's contribution to the PF were made before the due date of the filing of the return. If that be so, surely, the Commissioner would be guided by the decision of this Court on the relevant issue namely – CIT v/s.Ghatge Patil Transport Ltd. [2014 (10) TMI 402 - BOMBAY HIGH COURT]. Under the circumstances, the impugned order is set aside. Revision Petition is revived and placed back before the Commissioner for fresh consideration and disposal in accordance with law, bearing in mind, the observations made in this Judgment. This may be done preferably before 28th February, 2019.
|