IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. I.T.A. No.427 of 2010 Date of decision: 14.9.2010 The Commissioner of Income Tax. -----Appellant. Vs. M/s Ess Ess Kay Engg. Co. Pvt. Ltd. -----Respondent CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL HON'BLE MR. JUSTICE AJAY KUMAR MITTAL Present:- Mr. Vivek Sethi, Advocate for the appellant. --- ADARSH KUMAR GOEL, J. 1. This appeal has been preferred by the assessee under Section 260-A of the Income Tax Act, 1961 (for short, “the Act”) against the order dated 18.12.2009 of the Income Tax Appellate Tribunal, Chandigarh in I.T.A. No.414(ASR)/2009 for the assessment year 2006-07 proposing to raise following substantial questions of law:- “I Whether on the facts and in the circumstances of the case, the Hon’ble ITAT was right in law in dismissing the appeal of the revenue, by relying upon the order of Hon’ble ITAT in the case of Proxima Steel Forge Pvt. Ltd., holding that the contribution of employees towards PF/ESI is covered under section 43B of the Income Tax Act, 1961 and the payment in respect of these contributions can be made upto the date of filing of the return under section 138(1) of the Income Tax Act, 1961.” I.T.A. No.427 of 2010 II Whether on the facts and in the circumstances of the case, the Hon’ble ITAT was right in law in holding so, when the employees contribution deducted by the employer becomes employer’s income under section 2(24)(x) of the Income Tax Act, 1961 and is admissible for deduction under section 36(1)(va) of the Income Tax Act, 1961 subject to its payment within the due dates under the relevant enactments.?” 2. It is not disputed that same issue was gone into by this Court in I.T.A No.325 of 2009 CIT v. M/s Lakhani India Ltd. on 16.11.2009 and decided against the revenue. 3. Accordingly, this appeal is dismissed. (ADARSH KUMAR GOEL) JUDGE September 14, 2010 ( AJAY KUMAR MITTAL ) ashwani JUDGE 2