IN THE HIGH COURT OF JUDICATURE AT PATNA 5 5.2.2009 MA No.364 of 2005 1. Commissioner of Income Tax-1, Patna 2. Assistant Commissioner of Income Tax, Circle I, Patna VERSUS M/s Patna Central School, Vidyapuri, Kankarbagh, P.O. Lohianagar, Patna MA No.365 of 2005 1. Commissioner of Income Tax-1, Patna 2. Assistant Commissioner of Income Tax, Circle I, Patna VERSUS M/s Krishna Niketan, 43, Patliputra Colony, Patna MA No.366 of 2005 1. Commissioner of Income Tax-1, Patna 2. Assistant Commissioner of Income Tax, Circle I, Patna VERSUS M/s Patna Central School, Vidyapuri, Kankarbagh, Patna MA No.367 of 2005 1. Commissioner of Income Tax-1, Patna 2. Assistant Commissioner of Income Tax, Circle I, Patna VERSUS M/s Krishna Niketan, 43, Patliputra Colony, Patna ------- Heard learned counsel for the appellants and perused the impugned order of the Income Tax Appellate Tribunal in all these appeals. The Tribunal has concurred with the orders of the Commissioner, Income Tax in these cases who has discussed the provisions of Section 43B of the Income Tax Act in the light of various judgments of this Court as well as of the Supreme Court to give benefit to the assessee in respect of 2 payments made by him towards employees provident fund after a delay of one or two days. We find no error in the impugned order. The appeals are, therefore, dismissed. (Shiva Kirti Singh, J.) (J.N.Singh, J.) sk