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TMI Blog2018 (8) TMI 204X X X X Extracts X X X X X X X X Extracts X X X X ..... n 260-A of the Income Tax Act (hereinafter referred to as 'the Act'). The following questions of law have been framed for determination by this Court:- "A.Whether upon the facts and circumstances of the case the Tribunal was justified in holding that entitlement of the assessee for deduction 80P of the Act is not relevant for charging addition Tax u/s 143(1A) of the Act? B. Whether upon the facts and circumstances of the case the Tribunal was justified in upholding the adjustments made by the Assessing Officer u/s 143(1)(a) of the Act for the provisions made for payment of gratuity and bonus which were made unilaterally and without opportunity to assessee to proof its payment before the due date within the meaning of Second prov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sions for payment for gratuity amount to Rs. 6,34,486/- was made by the assessee. The Assessing Officer held that the provisions for gratuity were not admissible deduction out of total income under Section 43-B of the Act. Similarly, the Assessing Officer made adjustments of entertainment expenses not admissible under Section 37(2) of the Act. The Assessing Officer also charged additional tax under Section 143(1A) of the Act. 5. The assessee filed an application under Section 154 of the Act and requested the Assessing Officer to rectify the mistake and delete the aforesaid adjustments made under Section 143(1A) of the Act. As there was no mistake apparent on the face of record, the application under Section 154 of the Act was rejected by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the additional income tax is chargeable if the loss declaration by the assessee is reduced as a result of adjustments. Whether assessee is entitled for reduction under Section 80P or not is not a relevant factor for the purposes of charging additional tax under Section 143(1A) of the Act. When the assessee did not produce any evidence that it had made payment of gratuity and bonus which are statutory dues, the Assessing Officer was justified in making adjustment of such amounts not paid. 11. Having heard learned counsel for the parties and having perused the material on record, we do not find any error in the impugned judgment and order passed by the Income Tax Appellate Tribunal and the same is affirmed by this Court. The appeals are th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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