M/S POPULAR VEHICLES & SERVICES PVT LTD REPRESENTED BY ITS CHIEF MANAGER ACCOUNTS Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) A Company, the appellant herein, who failed to pay the employees' contribution under the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 [for brevity, the EPF & MP Act] and the Employees State Insurance Act, 1948 [for brevity "ESI Act"] before the due date provided under the said enactments, is before this Court claiming deduction in the year 2008-09 for the employees' contribution belatedly paid in the previous year to the assessment year.

(2.) The issue is covered by a decision of this Court in CIT v. Merchem Ltd., 2015 378 ITR 443 (Ker.). The learned Counsel appearing for the appellant, however, urges that the said decision requires reconsideration.

(3.) The amounts to be remitted by the employer towards the employees' provident fund and employees' state insurance are the employer's contribution and the employees' contribution. The decision of the Division Bench of this Court noticed CIT v. Alom Extrusions Ltd., 2009 319 ITR 306 (SC); but, however, misread the principle applied by the Hon'ble Supreme Court, is the argument advanced to compel reconsideration. We find that the Division Bench which admitted the appeal also raised a question as to whether a reconsideration of Merchem Ltd. was required. The questions of law framed by a Division Bench, on admission, are as follows: