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TMI Blog2017 (5) TMI 1704X X X X Extracts X X X X X X X X Extracts X X X X ..... otaiah, This is an appeal filed by Assessee against the order of CIT-1, Hyderabad dated 03-11-2016, on the issue of disallowance of expenditure pertaining to payment of ESI and EPF to an extent of Rs. 2,35,92,596/-. 2. Briefly stated, Assessee carries on business in the name of Jyothi Computer Services and filed return of income declaring total income of Rs. 60,10,040/-. In the assessmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on before Ld. CIT(A) as under: 1. CIT vs Kicha Sugar Co., Ltd., 2013) 35 Taxmann.com 54 Uttarakhand High Court. 2. CIT vs AIMIL Ltd., (2010) 321 ITR 508 (Delhi High Court). 3. CIT, Shimla Vs Nipso Polyfabriks Ltd., (2013) 30 Taxmann.com 90 (Mimachal Pradesh High Court). 4. CIT vs Sabari Enterpirses (2008) 298 ITR 141 (Karnata High Court). 5. CIT vs Udipur Dugdh Utpadak Sahakari San ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the due date of filing the return, however, she relied on the orders of A.O and CIT(A) to submit that amounts which are not paid within due dates of relevant Act will become income as per the provisions of the Act. 5. After considering rival contentions and perusing the facts on the record, we are of the opinion that the amount is allowable and cannot be treated as income of Assessee. The Hon'b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd. [2009] 319 ITR 306/185 Taxman 416 has dismissed the Revenue appeals and accordingly those orders have become final. Respectfully following the same, since the amounts were paid much before the due date for filing return of income, A.O's action in treating the same as income of Assessee cannot be supported. Accordingly, said addition is deleted. In view of that, the ground Nos. 3 and 4 on the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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