NEW KABLE POINT,THRISSUR vs. ITO, WARD-2(1), THRISSUR

In the result, the appeal by the assessee is allowed for statistical purposes

Bench: Shri Waseem Ahmed & Shri Soundararajan K

285/ being the contribution of PF from employees not paid before the due date for paying the PF under section 36 of the Income Tax Act .Though a petition for rectification was filed before the CPC,CPC had directed the appellant firm to raise this contention before the assessing authority at the time of scrutiny .The learned CIT (Appeals