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2016 (9) TMI 815 - HC - Income TaxAdditions under Section 43B both on account of Provident Fund and ESI dues - modification of the tribunal order seeked - Held that:- Direction for enhancement in respect of employee’s contribution was passed by the CIT(A). In any event the averments, quoted go to show that the assessee was aggrieved by an order passed by the Assessing Officer in giving effect to the order of the CIT(A). For an alleged mistake allegedly made by the Assessing Officer, the assessee made the miscellaneous application seeking modification of the order passed by the Tribunal. The entire move of the assessee was wrongful. He deliberately misconstrued the order of the CIT(A). In order to succeed in such misconstruction, he wrongfully imputed mistake in the order of the learned Tribunal as demonstrated above by us. This was not an application made bona fide and was rightly dismissed by the learned Tribunal.
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