https://www.taxtmi.com/caselaws?id=313780 The HC set aside the ITAT's order, which had dismissed the appellant's rectification application u/s 154 on maintainability grounds, without addressing the merits of the disallowance of EPF and ESIC contributions. The case was remitted to the ITAT for adjudication on merits, emphasizing that the disallowance issue extended beyond rectification and required substantive examination. The appeal was disposed of with these directives. en-us Fri, 15 Dec 2023 00:00:00 +0530 Wed, 01 May 2024 19:54:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=313780 The HC set aside the ITAT's order, which had dismissed the appellant's rectification application u/s 154 on maintainability grounds, without addressing the merits of the disallowance of EPF and ESIC contributions. The case was remitted to the ITAT for adjudication on merits, emphasizing that the disallowance issue extended beyond rectification and required substantive examination. The appeal was disposed of with these directives. Case-Laws Income Tax Fri, 15 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=313780