BUNDELAS SECURITAS AND CONSULTANTS PVT. LTD., BILASPUR,BILASPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), BILASPUR, BILASPUR
In the result, appeal of the assessee in ITA No
ITA 60/RPR/2023[2019-20]Status: DisposedITAT Raipur07 Nov 2023AY 2019-20
Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 59 & 60/Rpr/2023 "नधा"रण वष" / Assessment Years : 2018-19 Bundelas Securities & Consultants Pvt. Ltd. L-38, Yadunandan Nagar, Tifra, Bilaspur (C.G.)-495 223 Pan : Aaccb6831H .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle-2(1), Bilaspur (C.G.) ……""यथ" / Respondent
For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 143(1)Section 36(1)(va)Section 43Section 43B
143(1) of the Act dated 15.11.2019 wherein it’s claim for deduction of the delayed deposit of employees share of contribution of Rs.1,44,91,662/-(wrongly mentioned by the assessee in grounds of appeal at Rs.41,62,230/-) towards
ESIC of Rs.17,35,445/-, and PF of Rs.1,27,56,216/- were added/disallowed u/s.36(1)(va) r.w.s