1 hvn IN IN IN THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION INCOME INCOME INCOME TAX APPEAL NO. 30 OF 2009 TAX APPEAL NO. 30 OF 2009 TAX APPEAL NO. 30 OF 2009 The The The Commissioner of Income Tax ... Appellant Commissioner of Income Tax ... Appellant Commissioner of Income Tax ... Appellant Versus Ricoh (I) Ltd. ... Respondent Mr.Vimal Gupta with Mr. P.S. Sahadevan for the Appellant. Mr. R. Santhanam with Mr.A.K. Jasani for Respondent. CORAM: CORAM: CORAM: F.I. REBELLO, & F.I. REBELLO, & F.I. REBELLO, & R.S. R.S. R.S. MOHITE, JJ. MOHITE, JJ. MOHITE, JJ. DATED: DATED: DATED: FEBRUARY 25, 2009 FEBRUARY 25, 2009 FEBRUARY 25, 2009 P.C. P.C. P.C. . The Revenue is in appeal on the following question : "Whether on the facts and in the circumstance of the case and in law the Hon’ble Tribunal was justified in directing the Assessing Officer to adjudicate the issue of allowing deduction of payment of PF & ESIC beyond the due date in the light of judgment of the Hon’ble Apex Court in the case of CIT Vs. Vinay Cements reported in 213 CTR 268 when the ratio of the judgment in CIT Vs. Vinay Cements is clearly distinguishable with the facts of the above case?" . In our opinion, the issue was considered by this court in Commissioner of Income Tax Versus Godaveri 2 (Mannar) Sahakari Sakhar Karkhana Ltd. (2007) 212 CTR (Bom) 384. . The issue thereafter came up for consideration before this court in Commissioner of Income Tax Vs. Pamwi Tissues Ltd. in Income Tax Appeal No. 1034 of 2004 decided on 4th February, 2008 where this court considered the view taken in Commissioner of Income Tax Vs. Vinay Cement Ltd. reported in (2007) 213 CTR (SC) 268. . Considering the above, the question is answered in favour of the Revenue and against Assessee. The impugned order of the tribunal to that extent is set aside. (R.S. (R.S. (R.S. MOHITE, J.) MOHITE, J.) MOHITE, J.) (F.I. (F.I. (F.I. REBELLO,J.) REBELLO,J.) REBELLO,J.)