MUHAMMED AFTAB ALAM,UTTAR PRADESH vs. JURISDICTIONAL ASSESSING OFFICER, UTTAR PRADESH
In the result, the appeal of the assessee stands allowed
ITA 19/LKW/2022[2019-2020]Status: DisposedITAT Lucknow17 May 2022AY 2019-2020
Bench: Shri. A. D. Jainassessment Year: 2019-20 Muhammed Aftab Alam V. Dcit-6, 8/4, Rak Marg, Sf Colony Lucknow Lucknow Tan/Pan:Acqpa5602E (Appellant) (Respondent) Appellant By: Shri Hemant Jain, Advocate Respondent By: Shri Amit Nigam, D.R. Date Of Hearing: 05 05 2022 Date Of Pronouncement: 17 05 2022 O R D E R This Is Assessee’S Appeal Against The Order Of The Ld. Cit(A), Nfac, New Delhi, Dated 18.11.2021, For Assessment Year 2019-20, Raising The Following Grounds Of Appeal: 1. The Ld. Cit(A) Grossly Erred Both On Facts & In Law In Confirming The Intimation U/S 154 Sent By Cpc Where By It Processed The Return Of Income Of Appellant For Ay 2019-20 At Rs.26,09,757/-.
For Appellant: Shri Hemant Jain, AdvocateFor Respondent: Shri Amit Nigam, D.R
Section 154Section 2(24)(x)Section 36(1)(va)Section 43B
disallowance of Rs.24,89,41,130/- (short fall in employees’ contribution to provident fund) and Rs.1,93,55,580/ (short fall in employers’ contribution to provident fund) observing that employees’
contribution/employers’ contribution was deposited before filing Return under Section 139(1
