https://www.taxtmi.com/caselaws?id=759700 The ITAT Indore upheld disallowance under sections 36(1)(va)/43B for late payment of ESIC/PF contributions, following SC precedent in Checkmate Services P. Ltd. that mandates timely deposit before due dates for deduction eligibility. The tribunal dismissed jurisdictional challenges regarding CPC processing under section 143(1), ruling that once scrutiny assessment under section 143(3) is completed, CPC orders merge with assessment orders. However, the validity challenge based on non-issuance of draft assessment order under e-Assessment Scheme 2019 was remanded to AO for fresh assessment following due process, after noting SC's decision in National Faceless Assessment Centre vs. Mantra Industries Limited set aside the relied-upon Bombay HC judgment. Appeal partly allowed for statistical purposes. en-us Fri, 21 Jun 2024 00:00:00 +0530 Fri, 04 Oct 2024 17:37:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759700 The ITAT Indore upheld disallowance under sections 36(1)(va)/43B for late payment of ESIC/PF contributions, following SC precedent in Checkmate Services P. Ltd. that mandates timely deposit before due dates for deduction eligibility. The tribunal dismissed jurisdictional challenges regarding CPC processing under section 143(1), ruling that once scrutiny assessment under section 143(3) is completed, CPC orders merge with assessment orders. However, the validity challenge based on non-issuance of draft assessment order under e-Assessment Scheme 2019 was remanded to AO for fresh assessment following due process, after noting SC's decision in National Faceless Assessment Centre vs. Mantra Industries Limited set aside the relied-upon Bombay HC judgment. Appeal partly allowed for statistical purposes. Case-Laws Income Tax Fri, 21 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759700