ATC LOGISTICAL SOLUTIONS PRIVATE LIMITED ,DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, AMRITSAR

In the result, appeal of the assessee ITA No

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

139. Return was processed u/s 143(1) and the addition was made for provision of gratuity and disallowance of PF and ESI with other disallowance. The assessee challenged the order u/s 143(1) before the ld. CIT(A). The ld. CIT(A) upheld the order of the ld. AO. The assessee further agitated the additions before the ITAT Amritsar Bench