https://www.taxtmi.com/caselaws?id=780929 ITAT Agra - AT allowed the taxpayer's appeal and deleted the disallowance made under section 143(1) for delayed deposit of employees' provident fund/ESI contributions. The Tribunal held the CPC's assessment order predated the later authoritative decision and, because the issue was debatable at the time the assessment and CIT(A) orders were passed, the summary disallowance under section 143(1) was not justified. The assessment adjustment was therefore set aside. en-us Thu, 29 May 2025 00:00:00 +0530 Sat, 08 Nov 2025 08:30:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780929 ITAT Agra - AT allowed the taxpayer's appeal and deleted the disallowance made under section 143(1) for delayed deposit of employees' provident fund/ESI contributions. The Tribunal held the CPC's assessment order predated the later authoritative decision and, because the issue was debatable at the time the assessment and CIT(A) orders were passed, the summary disallowance under section 143(1) was not justified. The assessment adjustment was therefore set aside. Case-Laws Income Tax Thu, 29 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780929