M.W.S. & CO.,BHADOHI vs. DY. C.I.T., RANGE - 1, VARANASI
In the result, both the appeals are allowed
ITA 24/VNS/2021[2018-2019]Status: DisposedITAT Varanasi19 Apr 2022AY 2018-2019
Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2018-19 & Assessment Year: 2019-20 M.W.S. & Co., Naya Bazar V. Dy. Commissioner Of Income Tax, Road, Bhadohi-221401, Uttar Central Processing Centre (Cpc), Pradesh, India Bengaluru [Jurisdictional Assessing Pan-Aaffm2003E Officer Being Dy./Assistant Commissioner Of Income Tax, Range-1, Varanasi, U.P. (Appellant) (Respondent)
For Appellant: Sh. Ashish Bansal, AdvFor Respondent: Sh. A.K. Singh, Sr. DR
Section 139(1)Section 143(1)Section 36(1)Section 36(1)(va)Section 43Section 43B
disallowance. The grounds for the assessment year 2018-
19 are as under:-
1. “Because the ld. CIT(A) has erred in law and on facts, in upholding an addition of Rs. 4,38,323/- that had been made in the processing of return under section 143(1) of the Act, which represented employee’s contribution to Provident
Fund