TIGER 4 INDIA LTD vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 25(2) NEW DELHI & ORS.

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ITA - 576 / 2024HC Delhi19 December 20242 pages
For Petitioner: VED KUMAR JAIN
AI SummaryRemanded

What did the High Court hold?

The High Court has issued notice on the appeal. The principal issue to be considered is whether the due date for PF and ESI deposits should be reckoned from the date of salary payment or from the end of the month.

What were the facts?

The appellant, Tiger 4 India Ltd, is in appeal against an order concerning the deposit of PF and ESI dues. The core dispute revolves around the calculation of the due date for these deposits.

What were the issues?

The key legal issue is the correct interpretation of the due date for depositing PF and ESI dues, specifically whether it is linked to salary payment dates or the end of the month.

AI-generated summary — verify with the full judgment below

$~55 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 576/2024

TIGER 4 INDIA LTD

.....Appellant

Through: Appearance not given.

versus

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 25(2) NEW DELHI & ORS

.....Respondents Through: Mr. Sunil Agarwal, SSC with Mr. Shivansh B. Pandya, Mr. Viplav Acharya, Ms. Priya Sarkar and Mr. Utkarsh Tiwari, Advocates.

CORAM:

HON'BLE THE ACTING CHIEF JUSTICE

HON'BLE MR. JUSTICE TUSHAR RAO GEDELA

O R D E R %

19.12.2024 CM APPL. 74655/2024 (Exemption) 1. Exemption allowed, subject to all just exceptions. 2. The application stands disposed of. CM APPL. 74656/2024 (Delay in refiling) 3. This is an application seeking condonation of delay in re-filing the appeal. For the reasons stated in the application delay in re-filing is condoned. 4. The application stands disposed of. ITA 576/2024 5. Issue notice. This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 12:06:32

6.

The principal issue that arises for consideration is whether there was in fact any default on the part of the appellant in depositing PF and ESI dues before the due dates. According to the appellant the time of 15 days provided for depositing the said dues is to be reckoned from the date on which the salaries are paid. However, the authorities have reckoned the due date to be 15 days from the end of the month in respect of which the salaries are paid. 7. List on 20.01.2025.

VIBHU BAKHRU, ACJ

TUSHAR RAO GEDELA, J

DECEMBER 19, 2024

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Click here to check corrigendum, if any This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 12:06:32

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