1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY NAGPUR BENCH, NAGPUR INCOME TAX REFERENCE NO.13/1998 APPLICANT:- The Commissioner of Income-tax, Vidarbha, Nagpur. ...VERSUS... RESPONDENT :- M/s. Prabhu Steel Industries ltd., Nagpur. --------------------------------------------------------------------------------------------------------------------------------------------- Office Notes, Office Memoranda of Coram, appearances, Court's orders Court's or Judge's order of directions and Registrar's orders --------------------------------------------------------------------------------------------------------------------------------------------- [Shri A.S. Jaiswal, Adv. for applicant] [S/Shri C.J., N.J., S.C. Thakkar, Advs. for respondent] CORAM:- J.P. DEVADHAR AND A.B. CHAUDHARI, JJ. DATED :- 27.10.2010 1. At the instance of Commissioner of Income Tax, Vidarbha, Nagpur, the Income Tax Appellate Tribunal, Nagpur has referred the following question of law for the opinion of this Court. “Whether on the facts and in the circumstances of the case, the Tribunal was justified in law in upholding the order of the CIT (A) deleting the additions made by the Assessing Officer being the amount of provident fund and ESIC contribution paid after the “due date” but during the grace period.” 2. Learned Counsel for both sides state that the aforesaid question is answered against the revenue by the Hon'ble Apex Court in the case of Commissioner of Income-Tax...Versus...Alom Extrusions Ltd., reported in (2009) 319 ITR 306 (SC). 3. In the light of the aforesaid decision of the Apex Court, we answer the question referred to us in the affirmative i.e. in favour of the assessee and against the revenue. Income Tax Reference is disposed of accordingly. No order as to costs. JUDGE JUDGE SSW