J.P. MOTOR RPIVATE LIMITED,LUCKNOW vs. ASSISTANT COMMISSIONER OF INCOME TAX, RANGE-1, LUCKNOW
In the result, both the appeals of the assessee stand allowed
ITA 118/LKW/2022[2018-19]Status: DisposedITAT Lucknow25 Jul 2022AY 2018-19
Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2018-19 J.P. Motor Pvt. Ltd. V. The Acit 313/22, Khun Khun Ji Road Range 1 Chowk, Lucknow Lucknow Tan/Pan:Aabcj6763H (Appellant) (Respondent) Appellant By: Shri Devashish Mehrotra, Advocate Respondent By: Shri Harish Gidwani, D.R. Date Of Hearing: 21 07 2022 Date Of Pronouncement: 25 07 2022 O R D E R
For Appellant: Shri Devashish Mehrotra, AdvocateFor Respondent: Shri Harish Gidwani, D.R
Section 139(1)Section 36(1)(va)Section 43Section 43B
condone the delay.
4. The brief facts of the case are that the assessee filed its return of income
26.10.2018
declaring total income of Rs.33,87,965/-. The return was processed by the CPC,
Bangalore, who disallowed the PF and ESI, amounting to Rs.16,54,319/-, observing that the same was deposited after the due date but before