M/S. G.S. ATWAL & CO.(ENGG) PVT. LTD.,KOLKATA vs. D.C.I.T, CIR-11(1), KOLKATA., KOLKATA

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ITA 1082/KOL/2023Status: DisposedITAT Kolkata12 December 2023AY 2014-153 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The assessee's counsel, with the client's instruction, withdrew all grounds of appeal. The Revenue had no objection to this withdrawal.

What were the facts?

The assessee appealed an order confirming the disallowance of employees' contribution to PF & ESI. The grounds of appeal challenged the disallowance and argued that payments were made before the due date for filing the return, making them allowable.

What were the issues?

The primary issue was the disallowance of employees' contribution to PF & ESI. The assessee also argued about the applicability of a Finance Act amendment.

Which sections of the Income-tax Act were involved?

Section 250,Section 139(1),Section 36(1)(va),Section 43B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH KOLKATA

Before: Shri Sanjay Garg & Shri Girish Agrawal

order

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