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TMI Blog2014 (1) TMI 1085X X X X Extracts X X X X X X X X Extracts X X X X ..... If the amount has been deposited on or before the due date of filing the return under Section 139 and admittedly it was deposited on or before the due date then the amount cannot be disallowed under Section 43B of the I.T. Act or under Section 36(1)(va) of the Act - Decided against Revenue. - D.B. ITA NO. 278 of 2011, D.B. ITA No. 103 of 2011, D.B. ITA No. 280 of 2011, D.B. ITA No. 281 of 2011 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntical, these Income Tax Appeals are being decided by this common order. 3. The brief facts as reveal from the record are that a claim was made by the respondent-assessee about payment of GPF, CPF and ESI and the said amount was claimed under Section 36(1)(va) read with Section 43B of the I.T. Act. It is the claim of the revenue that the said amount though paid by the assessee, but was not paid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and since the same was not paid on or before the due date of the respective Acts, therefore, it was not even allowable under the provisions of Section 36(1)(va) of the I.T. Act nor could be allowed under Section 43B of the I.T. Act. 6. We have considered the arguments advanced by the learned counsel for the revenue and have also gone through the impugned orders. In our view no substantial questi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nnot be disallowed under Section 43B of the I.T. Act or under Section 36(1)(va) of the Act. In fact in the above matters one of the party is same as in the present appeals, therefore, the issue is no more res-integra in the light of judgments of this Court referred to supra and, in our view, no substantial question of law arises out of the impugned orders of the ITAT, which may require attention o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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