https://www.taxtmi.com/caselaws?id=465326 A mistake apparent from the record justified rectification of the Tribunal's earlier order under section 254(2), and the Revenue's miscellaneous application was allowed. The Tribunal also accepted that employees' contributions to provident fund and ESI deposited beyond the prescribed due date could be disallowed while processing the return under section 143(1). The result was recomputation of income by making the delayed payment disallowance, with the issue decided against the assessee. en-us Mon, 31 Jul 2023 00:00:00 +0530 Tue, 16 Dec 2025 18:58:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465326 A mistake apparent from the record justified rectification of the Tribunal's earlier order under section 254(2), and the Revenue's miscellaneous application was allowed. The Tribunal also accepted that employees' contributions to provident fund and ESI deposited beyond the prescribed due date could be disallowed while processing the return under section 143(1). The result was recomputation of income by making the delayed payment disallowance, with the issue decided against the assessee. Case-Laws Income Tax Mon, 31 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465326