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2018 (6) TMI 1312 - AT - Income TaxRevision u/s 263 - Omission to consider by AO the disallowance on belated payments of employees contribution of EPF and ESI as envisaged u/s. 2(24)(x) r.w.s. 36(1)(va) - Held that:- Admittedly, the issue of disallowance of payment of employees’ contribution to EPF and ESI after the specified date prescribed under the respective Act, was held in favour of the assessee in assessee’s own case for the assessment years 2003-04 and 2004-05 The payment of employees’ contributions to EPF and ESI after the due date prescribed under the respective Act but before the due date of filing of the return u/s. 139(1) of the Act is to be allowed. Hence, this ground of appeal of the assessee is allowed. Dormant scheme of spraying on coconut trees - Held that:- CIT was of the opinion that there is no proper enquiry by the Assessing Officer and he accepted the claims of the assessee without making any enquiry with regard to the claims of the assessee. The Assessing Officer has not gathered any information and evidence to suggest that the claims of the assessee were right. Assessing Officer is required to cause enquiries with regard to the claims of the assessee. As such, the CIT is justified in remitting this issue to the file of the Assessing Officer for de novo consideration by invoking the provisions of sec. 263 of the Act. Accordingly, this ground of appeal of the assessee is dismissed.
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