1 itxa3735-10 sas IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.3735 OF 2010 M/s. Simplex Engineering & Foundary Works Pvt. Ltd. ..Appellant. V/s. Commissioner of Income Tax, Range 3(3), Mumbai ..Respondent. Ms. Natasha i/b. S.C. Tiwari for the appellant. Mr. Vimal Gupta for the respondent. CORAM : J.P. DEVADHAR AND A.A.SAYED, JJ. DATED : 14TH JULY, 2011 P.C. :- 1. Heard. The appeal is admitted on the following question of law:- " Whether on the facts and in the circumstances of the case and in law, Tribunal is right in disallowing the claim of deductions u/s.43B of the Income Tax Act, the same being the contributions made by the appellant beyond the grace period under the provisions of PF and ESIC Act, but mostly within the Financial year 2003-04 and in any case before the due date for filing of the return of income for the year under assessment especially when the law is settled by the Apex Court in Alom Extrusion Ltd. 319 ITR 306 S.C. ? " 2. By consent, the appeal is taken up for final hearing. 2 itxa3735-10 3. Counsel for the parties state that the above question stands concluded against the revenue by a decision of the Apex Court in the case of CIT V/s. Alom Extrusions Ltd. reported in [2009] 319 ITR 306 (SC). Accordingly, the above question is answered in favour of the assessee and against the revenue. No order as to costs. (A.A. SAYED, J.) (J.P. DEVADHAR, J.)