In the result, appeal of the assessee is partly allowed for statistical purposes
Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.189/Pun/2024 Assessment Year : 2019-20
section 143(1) and therefore, the said intimation order dated 14.05.2020 was null and void in law. 2. The learned CIT(A) erred in confirming the adjustment of Rs.86,140 u/s 36(1)(va) in respect of delayed deposit of employees contribution to PF/ ESIC without appreciating that as on the date of passing the said intimation u/s 143(1