KISHORE SAREES,AMRITSAR vs. DCIT/ACIT, CIRCLE 1, , AMRITSAR
In the result, both the appeals of the assessee are allowed
ITA 90/ASR/2021[2019-20]Status: DisposedITAT Amritsar12 Nov 2021AY 2019-20
Bench: Shri N. K. Saini & Shri N. K. Choudhryआयकर अपील सं./Ita No.90/Asr/2021 (धनिाारण वर्ा / Assessment Year : 2019-2020) M/S Kishore Sarees Vs Dcit/Acit, Circle-1, Amritsar Chowk Katra Jaimal Singh Amritsar-143001 Pan No. : Aalfk 1014 D (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) धनिााररती की ओर से /Assessee By : Shri Jatinder Nagpal, Adv. राजस्व की ओर से /Revenue By Shri S.M.Surendranath, Sr.Dr : सुनवाई की तारीख / Date Of Hearing : 12/11/2021 घोर्णा की तारीख/Date Of Pronouncement : 12/11/2021
For Appellant: Shri Jatinder Nagpal, Adv
Section 139(1)Section 2Section 250Section 36(1)(va)Section 43B
Section 36(1)(va) and 43B of the Act wherein
Explanations have been inserted by Finance Act, 2021
qua employees’ share in respect of PF & ESI Act, is also unsustainable .
5.4
In view of the above discussions, the disallowances of Rs.5,88,203/- for A.Y.2018-2019 and Rs.60,540/- for A.Y.2019-2020 made by the A.O. and confirmed