https://www.taxtmi.com/caselaws?id=302969 ITAT DELHI - AT held that adjustments made by Revenue via intimation under s.143(1) on a debatable and controversial issue (delay in depositing employees' contributions to ESI/PF) were beyond the scope of s.143(1). The tribunal found retrospective amendment inapplicable to sustain such additions by intimation and that the lower authority erred in confirming the addition. Decision rendered in favour of the assessee, setting aside the s.143(1) adjustments. en-us Tue, 22 Mar 2022 00:00:00 +0530 Fri, 17 Oct 2025 11:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=302969 ITAT DELHI - AT held that adjustments made by Revenue via intimation under s.143(1) on a debatable and controversial issue (delay in depositing employees' contributions to ESI/PF) were beyond the scope of s.143(1). The tribunal found retrospective amendment inapplicable to sustain such additions by intimation and that the lower authority erred in confirming the addition. Decision rendered in favour of the assessee, setting aside the s.143(1) adjustments. Case-Laws Income Tax Tue, 22 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=302969