https://www.taxtmi.com/caselaws?id=422352 The Tribunal allowed the appeal, deleting the disallowance of Rs.12,30,544 related to Provident Fund (P.F.)/Employees State Insurance Corporation Scheme (ESIC) payments. It emphasized the importance of considering the assessee's objections judiciously, adhering to judicial precedents, and providing specific reasons for adjustments under Section 143(1). The Tribunal criticized the lack of detailed reasoning in the CPC's response, highlighting the necessity for speaking orders in quasi-judicial functions. The decision was pronounced on 06/05/2022. en-us Fri, 06 May 2022 00:00:00 +0530 Mon, 09 May 2022 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422352 The Tribunal allowed the appeal, deleting the disallowance of Rs.12,30,544 related to Provident Fund (P.F.)/Employees State Insurance Corporation Scheme (ESIC) payments. It emphasized the importance of considering the assessee's objections judiciously, adhering to judicial precedents, and providing specific reasons for adjustments under Section 143(1). The Tribunal criticized the lack of detailed reasoning in the CPC's response, highlighting the necessity for speaking orders in quasi-judicial functions. The decision was pronounced on 06/05/2022. Case-Laws Income Tax Fri, 06 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422352