https://www.taxtmi.com/caselaws?id=450825 The assessee's appeal was allowed, overturning the order of the CIT(A) concerning the disallowance of EPF and ESI contributions. The tribunal determined that the AO lacked jurisdiction to make the addition under Section 154, as the issue was not about the merits but the authority to amend the assessment, which had already accounted for the delayed contributions under Section 143(1). The tribunal found that the AO's action was unjustified, aligning with previous case law where similar jurisdictional overreach was identified. en-us Wed, 21 Jun 2023 00:00:00 +0530 Wed, 13 Mar 2024 17:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450825 The assessee's appeal was allowed, overturning the order of the CIT(A) concerning the disallowance of EPF and ESI contributions. The tribunal determined that the AO lacked jurisdiction to make the addition under Section 154, as the issue was not about the merits but the authority to amend the assessment, which had already accounted for the delayed contributions under Section 143(1). The tribunal found that the AO's action was unjustified, aligning with previous case law where similar jurisdictional overreach was identified. Case-Laws Income Tax Wed, 21 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450825