NEW VISION SOFTEOCOM & CONSULTABCY P LTD ,BHOPAL vs. THE DCIT/ACIT 3(1) , BHOPAL
In the result, the appeal of the assessee is dismissed
ITA 203/IND/2021[2019-20]Status: DisposedITAT Indore22 Feb 2023AY 2019-20
Bench: The Last Date Of Filing The Income Tax Return U/S 139(1) Of The Act As Required By Section 43B(B) For Allowability Of Deduction On Actual Payment Basis.
For Appellant: Shri Aditya & Ajay Chhajad, A.RFor Respondent: Shri P.K. Mishra, CIT-D.R
Section 139(1)Section 143Section 234ASection 250Section 36Section 36(1)(va)Section 43Section 43B
17-10-2019, showing total income of ₹ 43,72,550/-. Thereafter, CPC Bangalore processed the return and an intimation under section 143 (1) of the Act was passed on 01-05-
2020. The income has been assessed at ₹ 49, 31,690/- by making disallowance of claim of ₹ 5,23,920/- in respect of employee’s contribution towards provident fund
