:1: [ASN] [ASN] [ASN] IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.528 OF 2009 IN INCOME TAX APPEAL LODGING NO.1705 OF 2008 WITH INCOME TAX APPEAL LODGING NO.1705 OF 2008 The Commissioner of Income Tax-City VII. ..Appellant. Vs. M/s. Venus Wire Industries Ltd. ..Respondent. Mr. P.S.Sahadevan for the Appellant. Mr. P.R. Toprani for the Respondent. CORAM : F.I.REBELLO & R.S.MOHITE, JJ. DATE : 24TH FEBRUARY,2009. PC : 1. Considering the cause shown, delay condoned. Office to register the appeal on the appellant’s removing office objections within six weeks from today. On failure to remove the office objections, appeal to stand dismissed without further order of this court. INCOME TAX APPEAL LODGING NO.1705 OF 2008 1. Revenue is in appeal on the following question. Whether on the facts and in the circumstances of the case and in law, the Hon’ble Tribunal was justified in deleting the addition of Rs.5,01,660/- made U/s. 43B of the Income TAX :2: Act, on account of contribution of Employees Providence Fund paid after due date? . In our opinion, this question is answered in favour of the revenue in the judgment of this court in the case of Commissioner of Income Tax Vs. Godavari (Mannar) Commissioner of Income Tax Vs. Godavari (Mannar) Commissioner of Income Tax Vs. Godavari (Mannar) Sahakari Sahakari Sahakari Sakhar Karkhana Ltd. reported in Sakhar Karkhana Ltd. reported in Sakhar Karkhana Ltd. reported in [2008] 298 [2008] 298 [2008] 298 ITR ITR ITR 149 (Bom.). 149 (Bom.). 149 (Bom.). Considering the above, appeal allowed in favour of the revenue. The impugned order of the tribunal is set aside. (R.S. MOHITE, J.) (F.I. REBELLO, J.)