ESS ESS KAY ENGINEERING COMPAY PRIVATE LIMITED ,KAPURTHALA vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-4, JALANDHAR
In the result, the appeal of the assessee bearing ITA 192/Asr/2022 is
ITA 23/ASR/2023[2019-20]Status: DisposedITAT Amritsar11 Apr 2023AY 2019-20
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.23/Asr/2023 Assessment Year: 2019-20 Ess Ess Kay Engineering Co. Vs. Nfac, Delhi/C/O Asstt. Pvt. Ltd. Factory Area, Commissioner Of Income Jalandhar. Tax Circle-4, Jalandhar. [Pan: Aaace5057G] (Respondent) (Appellant)
Section 143(1)Section 250oSection 36Section 36(1)(va)Section 43B
4. The assessee has also taken the following additional grounds:
“1. That the Ld. CPC Cell, was wrong and unjustified in law and on facts to have passed orders u/s 143(1) for disallowing the delayed payments of ESI/EPF of Rs. 1,20,59,110/- which duly stood paid u/s 43B of the Act before the due date of filing
