9911796707
TMI Blog2017 (5) TMI 1704X X X X Extracts X X X X X X X X Extracts X X X X ..... ts India (P.) Ltd., Vs CIT [ 2013 (7) TMI 414 - KARNATAKA HIGH COURT ] held that amounts which were paid before the due date of filing of return are required to be allowed. The Hon ble Karnataka High Court followed its earlier decision in the case of CIT vs Sabari Enterpirses [ 2007 (7) TMI 169 - KARNATAKA HIGH COURT ] where the Divisional Bench of the Karnataka High Court after extracting Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mber Assessee by : Shri V. Siva Kumar Revenue by : Smt. Suman Malik ORDER B. Ramakotaiah, This is an appeal filed by Assessee against the order of CIT-1, Hyderabad dated 03-11-2016, on the issue of disallowance of expenditure pertaining to payment of ESI and EPF to an extent of ₹ 2,35,92,596/-. 2. Briefly stated, Assessee carries on business in the name of Jyothi Computer Services and filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of income for the relevant year. Assessee has relied on various case law which were relied on before Ld. CIT(A) as under: 1. CIT vs Kicha Sugar Co., Ltd., 2013) 35 Taxmann.com 54 Uttarakhand High Court. 2. CIT vs AIMIL Ltd., (2010) 321 ITR 508 (Delhi High Court). 3. CIT, Shimla Vs Nipso Polyfabriks Ltd., (2013) 30 Taxmann.com 90 (Mimachal Pradesh High Court). 4. CIT vs Sabari Enterpirses (2008) 29 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that as seen from the A.O s order all the amounts were paid much before the due date of filing the return, however, she relied on the orders of A.O and CIT(A) to submit that amounts which are not paid within due dates of relevant Act will become income as per the provisions of the Act. 5. After considering rival contentions and perusing the facts on the record, we are of the opinion that the amoun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act. The Hon ble Supreme Court in the case of CIT vs ALOM Extrusions Ltd. [2009] 319 ITR 306/185 Taxman 416 has dismissed the Revenue appeals and accordingly those orders have become final. Respectfully following the same, since the amounts were paid much before the due date for filing return of income, A.O s action in treating the same as income of Assessee cannot be supported. Accordingly, said ..... X X X X Extracts X X X X X X X X Extracts X X X X
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