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M.V. Seshachala for the Appellant. JUDGMENT Deepak Verma, J.-Heard Sri M.V. Seshachala, learned counsel for the appellants on admission. 2. This appeal is at the instance of the Revenue preferred under section 260A of the Income-tax Act, 1961, against the order passed by the Income-tax Appellate Tribunal, Bangalore Bench "A" on December 12, 2007, in I.T.A. No. 553/Bang/2006 for the assessment year 2003-04. The appeal before the Tribunal was also at the instance of the Revenue. 3. According to the appellant, the following substantial question of law would arise for consideration by this court : "Whether the appellate authorities were correct in holding that the belated payment of the employer's contribution to provident fund beyond the stipulated period under the said Act, cannot be treated as the income of the assessee under section 36(1)(va) read with section 2(24)(x) of the Act as held by…

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