2014 (1) TMI 1875

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..... by    Shri Manjit Singh ORDER T.R.Sood, This appeal is directed against the order dated 22.7.2009 of the Ld CIT(A)-II. Ludhiana. 2. In this appeal the order in ITA No. 915/Chd/2009 dated 30.10.2009 was recalled by the Tribunal through Misc. application No. 43/Chd/2012 dated 13.2.2013 only in respect of  ground No. 1 which reads as under: "That order u/s 250(6) of In .....

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..... 20.7.2001 18.10.2001     1,584 July 2001 20.8.2001 18.10.2001     2,304 August 2001 20.9.2001 18.10.2001     1,008     20.12.2001     1,392 Sept 2001 20.10.2001 20.12.2001     2,484 Oct 2001 20.11.2001 20.12.2001        756      .....

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..... eld - "Held, dismissing the appeal, that the Tribunal was right in allowing the claim of the assessee in respect of payments made for ESI contributions and it could not be disallowed u/s 43B of the Act."   Following the decision of Hon'ble Punjab and Haryana High Court  that if the payment has been made within the due date of filing of return in respect of  Provident Fund du .....

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