https://www.taxtmi.com/caselaws?id=464339 ITAT DELHI - AT held that the AO erred in invoking Section 143(1)(a) to prima facie disallow delayed PF and ESI deposits; as the issue was debatable at the time of the intimation, the AO should have proceeded under Section 143(3). In consequence, the Assessing Officer's disallowance of contributions under Section 36(1)(va) read with Section 2(24)(x) is set aside. The tribunal relied on subsequent SC authority and relevant HC treatment confirming the contested position. en-us Wed, 09 Jul 2025 00:00:00 +0530 Fri, 24 Oct 2025 10:36:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464339 ITAT DELHI - AT held that the AO erred in invoking Section 143(1)(a) to prima facie disallow delayed PF and ESI deposits; as the issue was debatable at the time of the intimation, the AO should have proceeded under Section 143(3). In consequence, the Assessing Officer's disallowance of contributions under Section 36(1)(va) read with Section 2(24)(x) is set aside. The tribunal relied on subsequent SC authority and relevant HC treatment confirming the contested position. Case-Laws Income Tax Wed, 09 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464339