STHAPATI ARCHITECTURE AND INTERIORS PVT.LTD.,,AHMEDABAD vs. DY. COMMISSIONER OF INCOME TAX,, AHMEDABAD
In the result, appeal filed by the assessee is partly allowed for statistical purposes
ITA 2361/AHD/2015[2011-12]Status: DisposedITAT Ahmedabad31 May 2018AY 2011-12
Bench: Shri Waseem Ahmed & Shri Mahavir Prasadआयकर अपील सं./I.T.A. No.2361/Ahd/2015 ("नधा"रण वष" / Assessment Year : 2011-12) Sthapati Architecture & Dcit, बनाम/ Interiors Pvt. Ltd., Circle – 8, Vs. 502, New York Plaza, Ahmedabad. Opp. Judges Bunglow, Satellite, Ahmedabad – 380015 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aahcs 8758 F .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Shri Sakar Sharma, C.A. अपीलाथ" ओर से / Appellant By : ""यथ" क" ओर से/Respondent By : Shri T. Sankar, Sr. D.R.
For Respondent: Shri T. Sankar, Sr. D.R
Section 194JSection 201Section 32Section 36(1)(va)Section 37Section 40Section 43B
36(1)(va) r.w.s. 43B & section 37
1. The learned CIT(A) erred on the facts and circumstances of the and in law in confirming the disallowance of Rs.26548/- without appreciating that actual payment of provident fund and ESIC was made before due date of filing of return of income under section 43B.
2. The learned CIT (A) erred
