American Express Bakery v. Commissioner-II
Case at a glance
- Bench
- R P SONDURBALDOTA
Outcome
Disposed of
By consent, the writ petition is disposed off in terms of
Provisions considered
Judgment
Operative part
Mr. S.C. Naidu along with Mr. Saurabh Kulkarni i/by Mr. C.R. Naidu & Company for petitioner. Ms. S.V. Bharucha, Advocate for respondent no.1. Ms. Pooja Singh, Regional Provident Fund Commissioner present. Coram : Smt. R.P. SondurBaldota , J. Date : 17 th September, 2012 P.C. By consent, the writ petition is disposed off in terms of the following order.
(i) The order dated 23rd March 2011 passed by the Regional Provident Fund Commissioner under D/- WP: 346/2012 Section 7A of Employees' Provident Fund And Miscellaneous Provisions Act, 1952 in respect of the petitioner, the order dated 11th April 2011 under Section 8B to 8G, the order dated 6th July 2011 under Rule 5 of the 2nd Schedule to the Income-Tax Act, 1961 read with Section 220(2) of the Income- Tax and Rules 56 and 57 of the Income-Tax (Certificate Proceedings) Rule 1962 and the order dated 15th December 2011 filed under Section 7B of Employees' Provident Fund And Miscellaneous Provisions Act, 1952 are set aside.
(ii) The proceedings under Section 7A of Employees' Provident Fund And Miscellaneous Provisions Act, 1952 are remitted back to the Regional Provident Fund Commissioner, who shall hold enquiry afresh in the matter of rectification of accounts (1,2, 10, 21 and 22) for the period April 2004 to December
2010. The learned Commissioner shall hold the D/- WP: 346/2012 enquiry in the light of paragraph 59 of the Employees' Provident Fund Scheme, 1952, which is for rectification of the discrepancy either relating to surplus payment or deficit payment and complete it within a period of eight weeks from today. (iii) As regards the amount already recovered pursuant to the order dated 11th April 2011, though the order is set aside, the amount recovered shall remain with the Regional Provident Fund Commissioner, who shall on conclusion of the enquiry pass suitable order of refund or otherwise. (Smt.R.P. SondurBaldota, J)
Questions this judgment answers
What did the Court decide in this case?
The Court recorded the following disposition: By consent, the writ petition is disposed off in terms of
Which statutory provisions did this judgment involve?
Income Tax Act, 1961.
Precedent status how later indexed judgments have treated this case
No known negative treatment found in the Courts & Cases corpus.
This is a result about the indexed corpus, not a finding that the judgment remains good law. Coverage may be incomplete.