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2022 (7) TMI 955 - AT - Income TaxAddition towards late payment of PF, ESI and welfare fund - HELD THAT:- We find that as on today the issue is covered against the assessee by the decision of Hon’ble High Court in CIT Vs GSRTC (2014 (1) TMI 502 - GUJARAT HIGH COURT]. Therefore, the assessee has no merit in its case. We further find that Hon'ble Jurisdiction High Court in subsequent decision in Salasar Laminates Ltd. [2018 (10) TMI 1632 - GUJARAT HIGH COURT] though dismiss that appeal. However it was directed that if the decision of GSRTC VS DCIT (supra) is reversed by Hon'ble Apex Court, the assessee is given opportunity to revive his appeal by filing application for seeking similar relief. Considering the fact that the issue is squarely covered against the assessee as noted above. However, instead of keeping the matter alive, the case was restore to Ld. CIT(A) to give effect to the order of the Tribunal in accordance with the decision of Hon'ble Supreme Court in SLP of Gujarat State Road Transport Corporation [2016 (3) TMI 1438 - SC ORDER]. Additional grounds of appeal - disallowance of professional tax deducted from the salaries of the employee - As we find that the assessee has raised additional ground of appeal for the first time before the Tribunal, facts related with the disallowances are emanates from the record of the lower authorities being part of computation of total income, therefore, we admit this ground of appeal and restore the same to the files of ld CIT(A) to decide it on merit. The ld CIT(A) will be at liberty to seek the remand report if so desired and pass the order in accordance with law. In the result, all the grounds appeal raised by the assessee is allowed for statistical purpose.
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