https://www.taxtmi.com/caselaws?id=424500 The Tribunal dismissed the appeal against the assessment order for AY 2018-19, upholding the disallowance of late deposits of employee contributions to Provident Fund and ESI. The Tribunal referred to the Gujarat High Court's decision but set aside the matter for reconsideration by the CIT(A) in anticipation of a forthcoming Supreme Court ruling. The appellant was granted the option to revive the appeal within three months if the Supreme Court's judgment differed from the High Court's decision. The Tribunal emphasized the need to await the Supreme Court's decision for final resolution. en-us Mon, 20 Jun 2022 00:00:00 +0530 Sat, 02 Jul 2022 09:12:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424500 The Tribunal dismissed the appeal against the assessment order for AY 2018-19, upholding the disallowance of late deposits of employee contributions to Provident Fund and ESI. The Tribunal referred to the Gujarat High Court's decision but set aside the matter for reconsideration by the CIT(A) in anticipation of a forthcoming Supreme Court ruling. The appellant was granted the option to revive the appeal within three months if the Supreme Court's judgment differed from the High Court's decision. The Tribunal emphasized the need to await the Supreme Court's decision for final resolution. Case-Laws Income Tax Mon, 20 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424500