2006 (6) TMI 71

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..... of the accounting period but before the due date for filling of the return of income and whether in such cases the assessees are entitled to relief under section 43B(b) - respondents pointed out that in the meantime, the relevant proviso to section 43B(b) has been amended and the relevant words "referred to in clauses (a), (c), (d), (e), or (f)" have been omitted with effect from April 1, 2004. - .....

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..... ates to deposit of contributions made towards provident fund, etc., after the close of the accounting period but before the due date for filling of the return of income and whether in such cases the assessees are entitled to relief under section 43B(b) of the Act. Learned counsel for both sides have submitted that the question raised in these appeals stands covered by the decision of this court .....

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..... d that the matter may be reviewed by this court. Dr. Saraf appearing for the respondents, on the other hand, has submitted that in the meantime, the relevant proviso to section 43B(b) has been amended and the relevant words referred to in clauses (a), (c), (d), (e), or (f) have been omitted with effect from April 1, 2004. According to Dr. Saraf, the effect of such omission without any saving .....

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