SHRI GOVIND SINGH, REWA vs. INCOME TAX OFFICER,WARD-1,, SATNA
In the result, the appeal of the assesse is dismissed
ITA 11/JAB/2023[2018-19]Status: DisposedITAT Jabalpur30 Nov 2023AY 2018-19
Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us
For Appellant: Sh. K.P Dewani, AdvFor Respondent: Sh. Shiv Kumar, Sr. DR
Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43
5. The Id. CIT (A) NFAC erred and confirming addition made by
2
Govind Singh
A.O. CPC at Rs. 4,21,253/-in respect to employees contribution to EPF and Rs. 24,173/- for belated payment of employees contribution to ESIC; especially when; they are paid on the due date for instance due date falling for the month of July
