Bench: Due Date Of Filing Of Return. The Impugned Order Is Grossly Arbitrary, Highly Unjust, Unwarranted, Perverse, Wrong, Illegal & Bad In Law.

1. BECAUSE, upon due consideration of facts and in the overall circumstances of the case the NFAC was highly unjustified in confirming disallowance of Rs.6,14,929/- in respect of payment against Employees Contribution to Provident Fund/ ESI deposited during the Financial Year itself before due date of filing of Return. The impugned order is grossly arbitrary, highly unjust, unwarranted