NAVODIA TIMES PRIVATE LIMITED ,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, JALANDHAR
In the result, the appeal of the assessee bearing ITA 192/Asr/2022 is
ITA 192/ASR/2022[2018-19]Status: DisposedITAT Amritsar31 Jan 2023AY 2018-19
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
Section 139(1)Section 143Section 143(1)Section 234CSection 250oSection 36
234C is based on returned income only.”
3. Brief fact of the case is that the grievance of the assessee is that for
disallowance of payment of PF and ESI of employees share which were paid
before the due date of filing of return of income u/s 139(1). The total amount was
deducted Rs.7,91,417/-. Previously, the issue
