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TMI Blog2015 (1) TMI 697X X X X Extracts X X X X X X X X Extracts X X X X ..... llowed as payments were effected after the due date - Held that:- Ext.P1 and P3 orders of disallowance need to be modified to allow the deduction claimed by the petitioner in respect of the employers contribution under the Employees State Insurance Act. In the orders impugned in the writ petition, while considering the assessment of the petitioner, the respondents had erroneously disallowed these ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere subsequently reopened by the 1st respondent in terms of Section 147 of the Income Tax Act. By Ext.P1 order, that was passed by the 1st respondent, thereafter, the payments made by the petitioner under the Employees State Insurance Act and towards the Labour Welfare Fund, totalling an amount of ₹ 34,180/-, were disallowed for the reason that these payments were effected after the due date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out, however, that in respect of the employees contribution under the Employees State Insurance Act, the claim of the petitioner for deduction cannot be accepted since the payments were made beyond the due date stipulated under the Employees State Insurance Act, for making the payments. 3. I have heard Sri. Harisankar Menon, the learned counsel for the petitioner and Sri. Jose Joseph, the learne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax v. Solar Export [(2012) 210 Taxman 520]. Thus taking into account the aforesaid aspect Exts.P1 and P3 are set aside, to the extent they disallow an amount of ₹ 24,447/-, from out of the total figure of ₹ 34,180/-, while considering the deductions permissible to the petitioner in the assessment for the assessment year 2000-01. The 1st respondent shall pass consequential orders of ass ..... X X X X Extracts X X X X X X X X Extracts X X X X
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