https://www.taxtmi.com/caselaws?id=770708 The HC held that the AO erred in making a disallowance of delayed ESI and EPF contributions under Section 36(1)(va) read with Section 2(24)(x) via an order under Section 143(1)(a). At the time of the AO's intimation, the issue was debatable and pending before the SC, which later resolved it in favor of the assessee. The HC found the AO should have proceeded under Section 143(3) instead. The ITAT's reliance on a prior HC decision was also deemed incorrect as that case was dismissed on limitation grounds without addressing the substantial question of law. Consequently, the HC set aside the AO's disallowance order and ruled against the Revenue. en-us Thu, 08 May 2025 00:00:00 +0530 Mon, 04 Aug 2025 15:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770708 The HC held that the AO erred in making a disallowance of delayed ESI and EPF contributions under Section 36(1)(va) read with Section 2(24)(x) via an order under Section 143(1)(a). At the time of the AO's intimation, the issue was debatable and pending before the SC, which later resolved it in favor of the assessee. The HC found the AO should have proceeded under Section 143(3) instead. The ITAT's reliance on a prior HC decision was also deemed incorrect as that case was dismissed on limitation grounds without addressing the substantial question of law. Consequently, the HC set aside the AO's disallowance order and ruled against the Revenue. Case-Laws Income Tax Thu, 08 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770708