9911796707
TMI Blog2022 (7) TMI 218X X X X Extracts X X X X X X X X Extracts X X X X ..... aforesaid expenditure was incurred. The ld. counsel has stated that the West Bengal Fire Service has charged the aforesaid amount from the assessee without any reason. He has further submitted that the assessee wants to place on the file a paperbook to prove the nature of the expenditure. As it is clearly mentioned in the impugned order of the CIT(A) that the aforesaid payment was made by the assessee by pleading guilty to the charges levelled vide police case no.03 dated 04.01.2013 on account of detection of nonprovision of the Fire Safety Measures in accordance with the West Bengal fire Services Act, 1950 in violation of section 11C and 12 of the West Bengal Fire Service Act, 1950 which is punishable u/s 11C and u/s 26 of the said Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Centre [hereinafter referred to as CIT(A) ] passed u/s 250 of the Income Tax Act (hereinafter referred to as the Act ). The assessee in this appeal has taken the following grounds of appeal: 1. For that the orders passed by the lower authorities are arbitrary, erroneous, without proper reasons, invalid and bad-in-law, to the extent to which they are prejudicial to the interests of the appellant. 2. For that the Ld. CIT(A) erred in rejecting the claim of the appellant for deduction of Rs.5,00,000/- paid to the West Bengal Fire Service Deptt. ought to have been allowed by the A.O as it related to the business activities of the appellant and being revenue expenditure its disallowance by the A.O without properly appreciating the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as stated that the expenditure of Rs.5,00,000/- is on account of Fire Extinguishing Expenses , this statement is contrary to the documentary evidence furnished by the assessee. The assessee has submitted that the Director General, West Bengal Fire and Emergency Services directed the appellant to deposit a sum of Rs.5,00,000/- as fees under the West Bengal Fire Services Act vide order dated 26.04.2013. A perusal of the order dt. 26.04.2013 however clearly shows that the payment of Rs.5,00,000/- is penal in nature, being compounding fees for violation of section 11C and 12 of West Bengal Fire Service Act, 1950 which is punishable under section 11C and under section 26 of the said Act respectively. The relevant Paras of the order dt. 26.04.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... compounding being only once as recommended / certified by the concerned Divisional Officer, West Bengal Fire Emergency Services, the commission of offence(s) punishable under this Act is hereby compounded by the undersigned, being the Director General, West Bengal Emergency Services duly empowered by the West Bengal Fire Services Act, 1950 u/s 38B, Shri Sushil Kumar Jain, Chandrakant Jain and Rahul Jain are hereby directed to deposit a sum of Rs.5,00,000/- (Rupees Five Lakh) only in T.R. Form No. 7 in any Government Treasury / Revenue Bank of India, Kolkata or schedule Bank under the head of account 0070-60-109 Fire protection and control 001 Fees under the West Bengal Fire Services Act 14 Services Fees . Only after production of rece ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... charges levelled vide police case no.03 dated 04.01.2013 on account of detection of nonprovision of the Fire Safety Measures in accordance with the West Bengal fire Services Act, 1950 in violation of section 11C and 12 of the West Bengal Fire Service Act, 1950 which is punishable u/s 11C and u/s 26 of the said Act respectively. Even the order dated 26.04.2013 of the DG, West Bengal Fire and Emergency Services has been reproduced. 5. The ld. counsel has placed on file the challan for depositing of money wherein it has been specifically mentioned that the aforesaid payment is for compounding u/s 38B of West Bengal Fire Services Act, 1950. The facts are apparent that the aforesaid payment was made by the assessee as compounding fees by ple ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
