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TMI Blog2002 (9) TMI 9X X X X Extracts X X X X X X X X Extracts X X X X ..... owed under the said provisions?" - In our opinion, there is no open or debatable question in this matter justifying the admission of the appeal. The appeal petition is accordingly rejected. The order and direction of the Tribunal in regard to the due date having to be found out by the Assessing Officer is consequentially confirmed by us as good in law. - - - - - Dated:- 4-9-2002 - Judge(s) : AJ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rrent law, contained in section 43B(b) and the further proviso appearing under that section, no discretion is left in regard to provident fund contributions to the Assessing Officer or the other departmental authorities of the Income-tax Department. In case the due date for payment of the provident fund contribution is gone, then and in that event, even if the contribution is made later on and e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urther proviso and it is these portions with which we are concerned. Mr. Bajoria, appearing for the assessee, submitted that the word "shall" in the further proviso makes the disallowance of deduction too rigorous and too harsh; according to him, for the provision to be intra vires and constitutional, it might have to be read down and the word "shall" construed as "may", so as to relieve those a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f those being of our own Division Bench where there are positive indications of the disallowance of provident fund contribution having to be made compulsorily and mandatorily if the due date is once gone by. The matter is so clear that any detailed reference to the cases is unnecessary. If there were any matter for debate or dispute, we would have to admit the appeal and decide the matter therea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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