In the result, the appeal of the assessee bearing ITA 192/Asr/2022 is
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
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