M/S JAI AMBE AGRICULTURAL INDUSTRIES,VARANASI vs. D.C.I.T., CIRCLE - 2(1), VARANASI
In the result, the appeal filed by the assessee stands dismissed
ITA 19/VNS/2023[2019-2020]Status: DisposedITAT Varanasi05 Jun 2023AY 2019-2020
Bench: Shri Ramit Kochar & Shri Pavan Kumar Gadaleassessment Year: 2019-2020 M/S Jai Ambe Agricultural The Dcit, Industries, Plot No. 211, V. Circle-2(1), Aayakar Bhawan, M A Marg, Churamanpur, Varanasi- Varanasi-221002,U.P. 221108,U.P. ( The Adi, Cpc, Bengaluru) Pan:Aahfj9428N (Appellant) (Respondent)
For Appellant: Sh. R.K.N. Jaiswal, AdvocateFor Respondent: Sh. A.K. Singh, Sr. DR
Section 14Section 143(1)Section 2(24)Section 2(24)(x)Section 28Section 36(1)Section 36(1)(va)Section 40(1)Section 40(2)Section 56
penalty for defaults, addition of Rs. 1,28,680-00 in the guise of sec.
36(1)va still "res-integra", amounts to double jeopardy.
5. Because, responsibility to pay both part of the contributions are by Para - 30(1)
EPF Scheme as well as sec. 40(1) of the ESI Act is over the Employer which
