TMI Blog2015 (1) TMI 1069X X X X Extracts X X X X X X X X Extracts X X X X ..... COURT] - Decided in favour of assessee - Tax Appeal No. 1385 of 2008, Tax Appeal No. 1387 of 2008 - - - Dated:- 22-12-2014 - K. S. Jhaveri And K. J. Thaker,JJ. For the Petitioner : Mr R K Patel, Adv. For the Respondent : Mr K M Parikh, Adv. ORDER (Per : Honourable Mr. Justice KS Jhaveri) 1. Being aggrieved and dissatisfied with the impugned order passed by the Income Tax Appellate Tribunal, Ahmedabad Bench (hereinafter referred to as the Tribunal ) dated 14.12.2007 in ITA Nos. 1086/Ahd/2001 1461/Ahd/2001 for the Assessment Years 1995-96 1996-97 respectively, the assessee has preferred the present Tax Appeals. 1.1 These appeals were admitted by this Court for consideration of the following substantial question of law ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ement or payment of salaries/wages but with reference to close of the month to which salaries/wages pertain. Being aggrieved by the said order, the present appeals are preferred by the assessee. 3. Mr. R.K. Patel, learned advocate appearing for the assessee contended that the Tribunal has erred in law in coming to the conclusion that the payment of employer s contribution to P.F., ESI etc is not to be reckoned with reference to date of disbursement or payment of salaries/wages but with reference to close of the month to which salaries/wages pertain. He has invited the attention of the court to the decision of the Supreme Court in the case of Commissioner of Income Tax Vs. Alom Extrusions Ltd., [2009] 319 ITR 306 (SC) to submit that the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n made to the Finance Ministry one more amendment was made by the Finance Act, 2003. Though this amendment was made applicable with effect from April 1, 2004, the amendment was curative in nature and applied retrospectively with effect from April 1, 1988. When a proviso in a section is inserted to remedy unintended consequences and to make the section workable, the proviso which supplies an obvious omission therein is required to be read retrospectively in operation, particularly to give effect to the section as a whole. It was further held that if strict construction leads to a result not intended to be subserved by the object of the legislation, and if another construction is possible apart from the literal construction, then that constru ..... X X X X Extracts X X X X X X X X Extracts X X X X
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