CIT v. M/s Mark Auto Industries Ltd.

358 ITR 43High Court2013#1041 most cited

What is CIT v. M/s Mark Auto Industries Ltd. authority for?

The Punjab & Haryana High Court held that employees' contributions to provident fund (PF) and Employees' State Insurance (ESI), deposited after the due date under the respective special Acts but before the due date for filing the income tax return, are allowable as a deduction under Section 36(1)(va) read with Section 43B of the Income-tax Act.

105

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2016 to 2025.

Also referred to as

CIT v. M/s Mark Auto Industries Ltd. · 358 ITR 43 · section 43B · section 36(1)(va) · section 2(24)(x) · employees contribution PF ESI · due date for deposit · actual payment basis · deduction of provident fund · ESI contributions

Issues it is cited on

section 250ofsection 43(b)section 3(b)section 34(1)(iv)section 36(va)actual payment basissection 43b(b)section 34(1)section 36(1)(iv)section 40a(2)section 2(24)(x)section 41

Judgments citing CIT v. M/s Mark Auto Industries Ltd.

Tilak Utpadan Private Limited, Jalandhar vs. DCIT, Circle-3, Jalandhar

In the result, the subject appeals of the assessees are allowed

ITA 37/ASR/2022[2018-19]Status: DisposedITAT Amritsar08 Sept 2022AY 2018-19

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Sudhir Mehra, AdvFor Respondent: Sh. S. M. Surendranath, Sr. DR
Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

…vision are possible that construction which favours the Assessee must be adopted. The Hon’ble jurisdictional High Court in the case of CIT Vs. M/s Hemla Embroidery Mills (P) Ltd. (366 ITR 167) (P&H HC) and in the case of CIT Vs. M/s Mark Auto Industries Ltd. (358 ITR 43) (P&H HC) clearly held that the assessee is entitled to claim deduction of employee’s share of ESI & PF u/s.43B of the Act, if the same has been deposited prior to the filing of return of income u/s.139(1) of the Act. Admittedly, there are no contrary judgements of the jurisdictional High Court against the assessee on the aspect under consideratio…

Smt. Gurinder Kaur, Amritsar vs. Income Tax Officer Ward-2 (1), Amritsar

In the result, the subject appeals of the assessees are allowed

ITA 159/ASR/2022[2017-18]Status: DisposedITAT Amritsar08 Sept 2022AY 2017-18

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Sudhir Mehra, AdvFor Respondent: Sh. S. M. Surendranath, Sr. DR
Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

…vision are possible that construction which favours the Assessee must be adopted. The Hon’ble jurisdictional High Court in the case of CIT Vs. M/s Hemla Embroidery Mills (P) Ltd. (366 ITR 167) (P&H HC) and in the case of CIT Vs. M/s Mark Auto Industries Ltd. (358 ITR 43) (P&H HC) clearly held that the assessee is entitled to claim deduction of employee’s share of ESI & PF u/s.43B of the Act, if the same has been deposited prior to the filing of return of income u/s.139(1) of the Act. Admittedly, there are no contrary judgements of the jurisdictional High Court against the assessee on the aspect under consideratio…

M/S Kosmo Vehicels Private Limited, Amritsar vs. Income Tax Officer Ward-5 (3), Amritsar

In the result, the subject appeals of the assessees are allowed

ITA 122/ASR/2022[2017-18]Status: DisposedITAT Amritsar08 Sept 2022AY 2017-18

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Sudhir Mehra, AdvFor Respondent: Sh. S. M. Surendranath, Sr. DR
Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

…vision are possible that construction which favours the Assessee must be adopted. The Hon’ble jurisdictional High Court in the case of CIT Vs. M/s Hemla Embroidery Mills (P) Ltd. (366 ITR 167) (P&H HC) and in the case of CIT Vs. M/s Mark Auto Industries Ltd. (358 ITR 43) (P&H HC) clearly held that the assessee is entitled to claim deduction of employee’s share of ESI & PF u/s.43B of the Act, if the same has been deposited prior to the filing of return of income u/s.139(1) of the Act. Admittedly, there are no contrary judgements of the jurisdictional High Court against the assessee on the aspect under consideratio…

Principal Comm of Income Tax -4, Kolkata vs. M/S Linde India Limited

ITAT/338/2016HC Calcutta05 Sept 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

For Respondent: Mr. J. P. Khaitan, Sr. Adv
Section 143(3)Section 154Section 195Section 260ASection 40Section 5Section 50CSection 9

…ppearing for the assessee respondent seriously disputed the contentions raised by Mr. Rai. He placed reliance upon the decision of the Punjab and Haryana High court in the case of Commissioner of Income-Tax vs. Mark Auto Industries Ltd. reported at (2013) 358 ITR 43 (P&H) and a decision of the Karnataka High court in the case of Principal Commissioner of Income-Tax and anr. vs. Tally Solutions Pvt. Ltd. reported at (2021) 430 ITR 527 (Karn) and contended that the provisions contained in Section 40(a)(ia) cannot be invoked if the assessee had not claimed deduction for the amount paid. He further contended…

Decimal Technologies Private Limited, Fatehabad vs. Income Tax Officer, Ward-1, Fatehabad

In the result, both appeals of the assessee are allowed

ITA 460/CHANDI/2022[2018-19]Status: DisposedITAT Chandigarh30 Aug 2022AY 2018-19

Bench: Addressing The Grievance Of The Assessee, It Is Relevant To Address Delay Of 2 Days Pointed Out By The Registry

For Appellant: Shri Sankalp Malik, AdvocateFor Respondent: Shri Arvind Sudershan, Sr.DR

…een placed on the decision of the jurisdictional High Court in the case of CIT Vs Nuchem Limited ITA 323 of 2009 and CIT Vs Hemla Embroidery Mills Pvt. Ltd. (2014) 366 ITR 167. Our attention has also been invited to CIT v. Mark Auto Industries Ltd., (2013) 358 ITR 43 (P&H). We find that the said issue has been addressed elaborately in Vardhman Textiles Ltd., Ludhiana Vs DCIT, Ludhiana (ITA 373/CHD/2021), the relevant extract from the said order is reproduced for completeness : “4. We have heard the rival submissions and perused the material available on record. The said issue has been considered at length b…

DCIT, Circle- 10(1), New Delhi vs. G4S Facility Services (India) Pvt. Ltd., New Delhi

In the result, appeal filed by the Revenue is dismissed

ITA 559/DEL/2019[2015-16]Status: DisposedITAT Delhi30 Aug 2022AY 2015-16

Bench: Dr. B.R.R. Kumar & Shri N.K. Choudhryassessment Year: 2015-16

For Appellant: Sh. SalilKapoor, Ld. AdvFor Respondent: Sh. Ravi Kant Choudhary, Ld. Sr. DR
Section 139(1)Section 2(24)(x)Section 250Section 26(1)(va)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’ NEW DLEHI BEFORE DR. B.R.R. KUMAR, ACCOUNTANT MEMBER AND SHRI N.K. CHOUDHRY, JUDICIAL MEMBER Assessment Year: 2015-16 DCIT, Circle 10(1), VersuS G4S Facility Services(India) New Delhi. Ltd., C-16, Community Centre, Behind Janak Cinema, Janakpuri, New Delhi. PAN: AABCG8346B (Appellant) (Respondent) Appellant by :Sh. SalilKapoor, Ld. Adv. Ms.AnanyaKapoor, Ld. Adv. Respondent by : Sh. Ravi Kant Choudhary, Ld. Sr. DR Date of hearing : 30.08.2022 Date of order : 30.08.2022 ORDER PER N.K. CHOUDHRY, J.M. This appeal has been preferred by the Revenue against th…

Shri Adarsh Tickoo, Jammu vs. Deputy Commissioner of Income Tax Circle-1, Jammu

In the result, the subject appeals of the assessees are allowed

ITA 86/ASR/2022[2019-20]Status: DisposedITAT Amritsar25 Aug 2022AY 2019-20

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Gunjeet Singh Syal, AdvFor Respondent: Sh. S. M. Surendranath, Sr. DR
Section 139(1)Section 143(1)Section 36(1)(va)Section 4Section 43B

…vision are possible that construction which favours the Assessee must be adopted. The Hon’ble jurisdictional High Court in the case of CIT Vs. M/s Hemla Embroidery Mills (P) Ltd. (366 ITR 167) (P&H HC) and in the case of CIT Vs. M/s Mark Auto Industries Ltd. (358 ITR 43) (P&H HC) clearly held that the assessee is entitled to claim deduction of employee’s share of ESI & PF u/s.43B of the Act, if the same has been deposited prior to the filing of return of income u/s.139(1) of the Act. Admittedly, there are no contrary judgements of the jurisdictional High Court against the assessee on the aspect under consideratio…

Softobiz Technologies Private Limited, Jalandhar vs. Deputy Commissioner of Income Tax Circle-2, Jalandhar

In the result, the subject appeals of the assessees are allowed

ITA 149/ASR/2022[2018-19]Status: DisposedITAT Amritsar25 Aug 2022AY 2018-19

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Gunjeet Singh Syal, AdvFor Respondent: Sh. S. M. Surendranath, Sr. DR
Section 139(1)Section 143(1)Section 36(1)(va)Section 4Section 43B

…vision are possible that construction which favours the Assessee must be adopted. The Hon’ble jurisdictional High Court in the case of CIT Vs. M/s Hemla Embroidery Mills (P) Ltd. (366 ITR 167) (P&H HC) and in the case of CIT Vs. M/s Mark Auto Industries Ltd. (358 ITR 43) (P&H HC) clearly held that the assessee is entitled to claim deduction of employee’s share of ESI & PF u/s.43B of the Act, if the same has been deposited prior to the filing of return of income u/s.139(1) of the Act. Admittedly, there are no contrary judgements of the jurisdictional High Court against the assessee on the aspect under consideratio…

Shri Parminder Singh Prop Phagwara Gas Service, Phagwara vs. Income Tax Officer Ward -3, Phagwara

In the result, the subject appeals of the assessees are allowed

ITA 131/ASR/2022[2018-9]Status: DisposedITAT Amritsar25 Aug 2022

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Gunjeet Singh Syal, AdvFor Respondent: Sh. S. M. Surendranath, Sr. DR
Section 139(1)Section 143(1)Section 36(1)(va)Section 4Section 43B

…vision are possible that construction which favours the Assessee must be adopted. The Hon’ble jurisdictional High Court in the case of CIT Vs. M/s Hemla Embroidery Mills (P) Ltd. (366 ITR 167) (P&H HC) and in the case of CIT Vs. M/s Mark Auto Industries Ltd. (358 ITR 43) (P&H HC) clearly held that the assessee is entitled to claim deduction of employee’s share of ESI & PF u/s.43B of the Act, if the same has been deposited prior to the filing of return of income u/s.139(1) of the Act. Admittedly, there are no contrary judgements of the jurisdictional High Court against the assessee on the aspect under consideratio…

Savitri Wood Products, Hoshiarpur vs. Income Tax Offcer Ward-4, Hoshiarpur

In the result, the subject appeals of the assessees are allowed

ITA 106/ASR/2022[2018-19]Status: DisposedITAT Amritsar25 Aug 2022AY 2018-19

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Gunjeet Singh Syal, AdvFor Respondent: Sh. S. M. Surendranath, Sr. DR
Section 139(1)Section 143(1)Section 36(1)(va)Section 4Section 43B

…vision are possible that construction which favours the Assessee must be adopted. The Hon’ble jurisdictional High Court in the case of CIT Vs. M/s Hemla Embroidery Mills (P) Ltd. (366 ITR 167) (P&H HC) and in the case of CIT Vs. M/s Mark Auto Industries Ltd. (358 ITR 43) (P&H HC) clearly held that the assessee is entitled to claim deduction of employee’s share of ESI & PF u/s.43B of the Act, if the same has been deposited prior to the filing of return of income u/s.139(1) of the Act. Admittedly, there are no contrary judgements of the jurisdictional High Court against the assessee on the aspect under consideratio…

Satyam Cements, Jammu and Kashmir vs. Deputy Commissioner of Income Tax, Jammu

In the result, the subject appeals of the assessees are allowed

ITA 107/ASR/2021[2019-2020]Status: DisposedITAT Amritsar25 Aug 2022AY 2019-2020

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Gunjeet Singh Syal, AdvFor Respondent: Sh. S. M. Surendranath, Sr. DR
Section 139(1)Section 143(1)Section 36(1)(va)Section 4Section 43B

…vision are possible that construction which favours the Assessee must be adopted. The Hon’ble jurisdictional High Court in the case of CIT Vs. M/s Hemla Embroidery Mills (P) Ltd. (366 ITR 167) (P&H HC) and in the case of CIT Vs. M/s Mark Auto Industries Ltd. (358 ITR 43) (P&H HC) clearly held that the assessee is entitled to claim deduction of employee’s share of ESI & PF u/s.43B of the Act, if the same has been deposited prior to the filing of return of income u/s.139(1) of the Act. Admittedly, there are no contrary judgements of the jurisdictional High Court against the assessee on the aspect under consideratio…

Jyoti International Foods Pvt. Ltd, Pune vs. Principal Commissioner of Income Tax -6, Pune

In the result, the appeal of the assessee is allowed

ITA 649/PUN/2020[2015-16]Status: DisposedITAT Pune25 Aug 2022AY 2015-16

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury

For Appellant: Shri Hari KrishanFor Respondent: Shri Hitendra B. Ninawe
Section 139Section 143(3)Section 263Section 36(1)(vi)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER ITA No. 649/PUN/2020 : A.Y. 2015-16 M/s. Jyoti International Foods Pvt. Ltd., North Court Building, North Avenue Road, Kalyani Nagar, PUNE – 411 006 PAN: AADCJ 1224D Appellant Vs. The Pr. Commissioner of Income-tax-6 Pune Respondent Appellant by : Shri Hari Krishan Respondent by : Shri Hitendra B. Ninawe Date of Hearing : 24-08-2022 Date of Pronouncement : 25-08-2022 ORDER PER PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER This appeal preferred by the assessee emana…

M/S Royal Furnishers, Jammu vs. Assessing Officer Ward - 2 (2), Jammu

In the result, the appeal of the assessee is allowed

ITA 55/ASR/2022[AY 2019-20]Status: DisposedITAT Amritsar10 Aug 2022

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: None (Written submission)For Respondent: Sh. S. M. Surendranath, Sr. DR
Section 139(1)Section 143(1)Section 263Section 36Section 43B

…sion are possible that construction which favours the Assessee must be adopted. The Hon’ble jurisdictional High Court in the case of CIT Vs. M/s Hemla Embroidery Mills (P) Ltd. (366 ITR 167) (P&H HC) and in the case of CIT Vs. M/s Mark Auto Industries Ltd. (358 ITR 43) (P&H HC) clearly held that the assessee is entitled to claim deduction of employee’s share of ESI & PF u/s.43B of the Act, if the same has been deposited prior to the filing of return of income u/s.139(1) of the Act. Admittedly, there are no contrary judgements of the jurisdictional High Court against the assessee on the aspect under considera…

Wadi Services Private Limited, New Delhi vs. ITO Ward - 27(3), New Delhi

In the result appeal filed by the Assessee is allowed

ITA 117/DEL/2021[2018-19]Status: DisposedITAT Delhi05 Aug 2022AY 2018-19

Bench: Shri Anil Chaturvedi & Shri N.K. Choudhryassessment Year: 2018-19

For Appellant: NoneFor Respondent: Shri M. Baranwal, Ld. Sr. DR
Section 139Section 139(1)Section 250Section 43BSection 5

…Admittedly there are contrary judgments on the issue under consideration. 6.6 The Hon’ble Punjab and Haryana High Court in the case of CIT VS. M/s Hemla Embroidery Mills (P) Ltd. (366 IT 167) (P&H HC) and in the case of CIT Vs. M/s Mark Auto Industries Ltd. (358 ITR 43) (P&H HC) has clearly held that the Assessee is entitled to claim deduction of employee's share of ESI & PF u/s.43B of the Act, if the same has been deposited prior to the filing of return of income u/s.139(1) of the Act. 6.7 The Ld. Commissioner while sustaining the disallowance/addition under consideration, mainly relied upon the judgment deliv…

United Exim (P) Ltd, New Delhi vs. DCIT CPC, Bangalore

In the result appeal filed by the Assesses is allowed

ITA 49/DEL/2021[2018-19]Status: DisposedITAT Delhi27 Jul 2022AY 2018-19

Bench: Shri Anil Chaturvedi & Shri N. K. Choudhryunited Exim (P) Ltd. Vs. Dcit R-9, Greater Kailash, Cpc, Banglore New Delhi-110048 Pan: Aaacu1824F (Appellant) (Respondent)

For Appellant: NoneFor Respondent: Sh. M Barnwal, Ld. Sr. DR
Section 139Section 139(1)Section 250Section 36(1)(va)Section 43B

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “H”: NEW DELHI BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI N. K. CHOUDHRY, JUDICIAL MEMBER United Exim (P) Ltd. Vs. DCIT R-9, Greater Kailash, CPC, Banglore New Delhi-110048 PAN: AAACU1824F (Appellant) (Respondent) Assessee by : None Revenue by: Sh. M Barnwal, Ld. Sr. DR Date of Hearing 27/07/2022 Date of pronouncement 27/07/2022 O R D E R PER N. K. CHOUDHRY, J. M.: 1. The Assessee has preferred the instant appeal against the order dated 25-08-2020impugned herein passed by the Ld. Commissioner of Income Tax-9, New Delhi [in short ‘Ld. Commissioner] u/s.…

M/S Neo Tech Engineering, Raipur vs. Deputy Commissioner of Income Tax, CPC, Bengaluru, Raipur

In the result, appeal of the assessee in ITA No

ITA 88/RPR/2022[2018-19]Status: DisposedITAT Raipur26 Jul 2022AY 2018-19

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: S/Shri Y.K Mishra, AR- for Sl. No.1, 2, 7 & 8For Respondent: S/Shri G.N Singh, DR & P.K Mishra, DR
Section 143(1)Section 36(1)(va)

…R 508 (Delhi High Court) ii. CIT Vs. Hemla Embroidery Mills (P) Ltd. (2014) 366 ITR 167 (P&H) iii. Bihar State Warehousing Corporation Ltd.Vs. CIT 386 ITR 410 (Patna) iv. Sagun Foundary Pvt. Ltd Vs. CIT 145 DTR 265 (All) v. CIT Vs. Mark Auto Industries (2008) 358 ITR 43 (P&H) vi. CIT Vs. Jaipur Vidyut Vitran Nigam Ltd (2014) 363 ITR 307 (Raj) vii. Essae Teraoka Pvt. Ltd Vs. DCIT (2014)366 ITR 408 (Kar) viii. CIT Vs. Vijay Shree Ltd (2014) 43 Taxmann.com 396 (Cal) ix. CIT Vs. Kichha Sugar Co Ltd (2013) 356 ITR 351 (Uttarakhand) In the backdrop of the aforesaid settled position of law, we are of the considered view…

Balraj, Sonepat vs. ITO, Ward-1, Sonipat

In the result, the appeal of the Assessee is allowed

ITA 1673/DEL/2021[2019-20]Status: DisposedITAT Delhi09 Jun 2022AY 2019-20

Bench: Shri Kul Bharat

Section 139(1)Section 143(1)Section 2Section 36(1)(va)Section 43B

…(ESI) as deemed income of employer under section 2(24)(x) of the Act.” 9. Even the Hon’ble Punjab and Haryana High Court in the case of CIT Vs. M/s Hemla Embroidery Mills (P) Ltd. (366 ITR 167) (P&H) and in the case of CIT Vs. M/s Mark Auto Industries Ltd. (358 ITR 43) (P&H) has clearly held that the Assessee is entitled to claim deduction of employee’s share of ESI & PF u/s.43B of the Act, if the same has been deposited prior to the filing of return of income u/s.139(1) of the Act. 10. From the aforesaid Judgments of the Hon’ble High Courts, it is clear that the Hon’ble Courts have not drawn any distinction…

Balraj, Sonepat vs. ITO, Ward - 1, Sonipat

In the result, the appeal of the Assessee is allowed

ITA 1672/DEL/2021[2018-19]Status: DisposedITAT Delhi09 Jun 2022AY 2018-19

Bench: Shri Kul Bharat

Section 139(1)Section 143(1)Section 2Section 36(1)(va)Section 43B

…(ESI) as deemed income of employer under section 2(24)(x) of the Act.” 9. Even the Hon’ble Punjab and Haryana High Court in the case of CIT Vs. M/s Hemla Embroidery Mills (P) Ltd. (366 ITR 167) (P&H) and in the case of CIT Vs. M/s Mark Auto Industries Ltd. (358 ITR 43) (P&H) has clearly held that the Assessee is entitled to claim deduction of employee’s share of ESI & PF u/s.43B of the Act, if the same has been deposited prior to the filing of return of income u/s.139(1) of the Act. 10. From the aforesaid Judgments of the Hon’ble High Courts, it is clear that the Hon’ble Courts have not drawn any distinction…

Bmr Enterprises, Haryana vs. Ward 1, Rohtak

In the result, the appeal of the Assessee is allowed

ITA 117/DEL/2022[2019-20]Status: DisposedITAT Delhi24 May 2022AY 2019-20

Bench: Shri Kul Bharat[Assessment Year: 2019-20

Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…(ESI) as deemed income of employer under section 2(24)(x) of the Act.” 9. Even the Hon’ble Punjab and Haryana High Court in the case of CIT Vs. M/s Hemla Embroidery Mills (P) Ltd. (366 ITR 167) (P&H) and in the case of CIT Vs. M/s Mark Auto Industries Ltd. (358 ITR 43) (P&H) has clearly held that the Assessee is entitled to claim deduction of employee’s share of ESI & PF u/s.43B of the Act, if the same has been deposited prior to the filing of return of income u/s.139(1) of the Act. 10. From the aforesaid Judgments of the Hon’ble High Courts, it is clear that the Hon’ble Courts have not drawn any distinction b…

Shiva Fasteners Private Limited, Meerut vs. ADIT, CPC, Bengaluru

In the result, the appeal of the Assessee is allowed

ITA 1382/DEL/2021[2019-20]Status: DisposedITAT Delhi17 May 2022AY 2019-20

Bench: Shri Kul Bharat

Section 139(1)Section 143(1)Section 36Section 36(1)(va)Section 43B

…SI) as deemed income of employer under section 2(24)(x) of the Act.” 10. Even the Hon’ble Punjab and Haryana High Court in the case of CIT Vs. M/s Hemla Embroidery Mills (P) Ltd. (366 ITR 167) (P&H HC) and in the case of CIT Vs. M/s Mark Auto Industries Ltd. (358 ITR 43) (P&H HC) has clearly held that the Assessee is entitled to claim deduction of employee’s share of ESI & PF u/s.43B of the Act, if the same has been deposited prior to the filing of return of income u/s.139(1) of the Act. 5 Shiva Fastners Pvt. Ltd. Vs. ADIT, CPC 11. From the aforesaid Judgments of the Hon’ble High Courts, it is clear that the Hon…