M/S SATYA PRAKASH BUILDERS LTD, PARISHRAM MADAN MAHAL,JABALPUR vs. ASSTT COMMISSIONER OF INCOME TAX, CIRCLE 2(1), JABALPUR
In the result, the appeal filed by the assessee is allowed for statistical purposes
ITA 42/JAB/2023[2017-18]Status: DisposedITAT Jabalpur22 Sept 2023AY 2017-18
Bench: Shri Om Prakash Kantshri Pavan Kumar Gadalem/S. Satya Prakash Builders Vs Asst .Cit, Ltd., Parishram, Madan Cirle-2(1), Mahal, Jabalpur (M.P) Jabalpur. (Appellant) (Respondent) Pan No. Aahcs3775N Assessee By Shri H.S.Modh, Adv. Revenue By Shri Saad Kidwai, Cit Dr Date Of Hearing 20/09/2023 Date Of Pronouncement 22/09/2023
Section 36(1)(va)Section 43B
249/- on account of delayed payment of Provident Fund and ESI is arbitrary and bad in law.
3. That the Assessee crave leaves to raise any other ground/s on or before the date of hearing to prove that the order is bad.”
2. We have heard Ld. Authorized Representatives of the parties on the issue in dispute and perused
