https://www.taxtmi.com/caselaws?id=461346 The ITAT Pune upheld disallowance under section 143(1) where the appellant failed to deposit employees' share of PF and ESIC within statutory due dates, despite payment before income tax return filing deadline. Following precedent in CEMETILE INDUSTRIES, the tribunal held that contribution deposits must comply with respective Acts' timelines (15 days from month-end), not Payment of Wages Act provisions. The tribunal confirmed that CPC processing under section 143(1) cannot examine beyond return documents, and appellate authorities cannot exceed CPC's scope. Quantification disputes cannot justify rectification of section 143(1) intimation. Appeal dismissed. en-us Thu, 18 Jan 2024 00:00:00 +0530 Mon, 31 Mar 2025 08:41:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461346 The ITAT Pune upheld disallowance under section 143(1) where the appellant failed to deposit employees' share of PF and ESIC within statutory due dates, despite payment before income tax return filing deadline. Following precedent in CEMETILE INDUSTRIES, the tribunal held that contribution deposits must comply with respective Acts' timelines (15 days from month-end), not Payment of Wages Act provisions. The tribunal confirmed that CPC processing under section 143(1) cannot examine beyond return documents, and appellate authorities cannot exceed CPC's scope. Quantification disputes cannot justify rectification of section 143(1) intimation. Appeal dismissed. Case-Laws Income Tax Thu, 18 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461346