5 results for “disallowance”+ Section 201(1)clear
Sorted by relevance
Key Topics
In the result, the appeal filed by the assessee is allowed for statistical purposes
Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadalephoenix Poultry, Vs. Acit, Circle -1(1) 201, Ratan Colony, Jabalpur, Gorakhpur, Madhya Pradesh. Jabalpur- 482001. Madhya Pradesh. Pan/Gir No. : Aajfp5811H Appellant .. Respondent Assessee By : Shri Dhiraj Ghai, Ca Respondentby : Shri, Shiv Kumar. Sr.Dr Date Of Hearing 20.09.2023 Date Of Pronouncement 21.09.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Assessee Has Filed The Appeal Against The Order Of The National Faceless Appeal Centre (Nfac), Delhi / Cit(A) Passed U/S 143(1)And 250 Of The Act. The Assessee Has Raised The Following Grounds Of Appeal:
disallowance of provident fund and ESIC made by the AO u/s 143(1) of the Act. The contentions of the Ld.AR that the assessee has deposited the employees contributions of PF & ESIC within the grace period allowed under respective acts and in some cases, were the due date of deposit of PF&ESIC falls on the public holiday