BIHANI CONSTRUCTIONS PRIVATE LIMITED,JAIPUR vs. ITO WARD 4(1), JAIPUR
In the result, all the three appeals of the assessee in ITA No
ITA 19/JPR/2023[2017-18]Status: DisposedITAT Jaipur27 Apr 2023AY 2017-18
Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No.19/JP/2023 fu/kZkj.k o"kZ@Assessment Year : 2017-18 M/s. Bihani Constructions (P) Ltd. 64/167, Heera Path, VT Road Mansarovar, Jaipur 302 020 cuke Vs. The ITO Ward 4(1) Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAAECB 8359 A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri R.S. Poonia, CA jktLo dh vksj ls@Revenue by: Shri A.S. Nehra, Addl. CIT lquokbZ dh
For Appellant: Shri R.S. Poonia, CAFor Respondent: Shri A.S. Nehra, Addl. CIT
Section 139(1)Section 143(1)Section 154Section 2(24)(x)Section 36(1)Section 36(1)(va)Section 43B
202 SC)]. The relevant head note is reproduced as under:-
Section 36(1)(va), read with section 2(24) and 43B of the Income Tax Act – Employee’s contributions (PF/ESI) – High Court by impugned order held that Tribunal was correct in deleting disallowance
