Pradeep Kumar Dhurve, Durg vs. Deputy Commissioner of Income-Tax, Circle 1(1), Bhilai
In the result, appeal of the assessee is allowed in terms of our aforesaid observations
ITA 302/RPR/2023[2018-19]Status: DisposedITAT Raipur23 Nov 2023AY 2018-19
Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 302/Rpr/2023 "नधा"रण वष" / Assessment Year : 2018-19 Pradeep Kumar Dhurve Near Pawan Kirana Store, Sangram Chowk, Prem Nagar, Sikola Bhata, Durg (C.G.)-491 001 Pan : Aanpd6067H
For Appellant: Shri R.B Doshi, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 139(1)Section 143(1)Section 143(1)(a)Section 36(1)(va)Section 43B
…dgments of Hon'ble Tribunals wherein it has been held that explanation will apply to assessment year 2021-22 and subsequent assessment years. In para 6 of the decision of the Hon'ble ITAT, Jaipur bench, in the case of Dhabriya Polywood Vs. ADIT, CPC Bengaluru 192 ITD 298 dated 15.09.2021, it has been held that; "6. In the instant case, admittedly and undisputedly, the employees' contribution to ESI and PF collected by the assessee from its employees' contribution to ESI and PF collected by the assessee from its employees have been deposited well before the due date of filing of return of income u/s 139(1) of the…
