https://www.taxtmi.com/caselaws?id=755916 The ITAT Ahmedabad upheld adjustments made under Section 143(1) regarding late payment of employees' PF and ESIC contributions. The tribunal rejected the assessee's limitation plea, finding the intimation dated 31.03.2021 was within the extended time limit till 31.01.2024. The court dismissed arguments that adjustments were improperly categorized and that prior intimation was invalid, noting the CPC had communicated adjustments to the assessee's registered email before processing. The tribunal found the assessee misrepresented facts regarding email validity and decided against the assessee on all grounds. en-us Tue, 16 Jul 2024 00:00:00 +0530 Mon, 22 Jul 2024 12:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755916 The ITAT Ahmedabad upheld adjustments made under Section 143(1) regarding late payment of employees' PF and ESIC contributions. The tribunal rejected the assessee's limitation plea, finding the intimation dated 31.03.2021 was within the extended time limit till 31.01.2024. The court dismissed arguments that adjustments were improperly categorized and that prior intimation was invalid, noting the CPC had communicated adjustments to the assessee's registered email before processing. The tribunal found the assessee misrepresented facts regarding email validity and decided against the assessee on all grounds. Case-Laws Income Tax Tue, 16 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755916