https://www.taxtmi.com/caselaws?id=784984 Addition under alleged delayed deposit of employees' provident fund and ESI contributions was challenged as arising from erroneous entries in the original tax audit report (Form 3CD) that pertained to another client. The assessee demonstrated absence of employees liable under PF/ESI and the chartered accountant filed and uploaded a revised Form 3CD correcting the figures. Applying principles of natural justice, the Tribunal restored the matter to the jurisdictional Assessing Officer to verify the revised tax audit report, examine deductibility in relation to employee contributions, and pass a speaking order after hearing; appeal allowed for statistical purposes. en-us Tue, 25 Nov 2025 00:00:00 +0530 Thu, 15 Jan 2026 08:41:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784984 Addition under alleged delayed deposit of employees' provident fund and ESI contributions was challenged as arising from erroneous entries in the original tax audit report (Form 3CD) that pertained to another client. The assessee demonstrated absence of employees liable under PF/ESI and the chartered accountant filed and uploaded a revised Form 3CD correcting the figures. Applying principles of natural justice, the Tribunal restored the matter to the jurisdictional Assessing Officer to verify the revised tax audit report, examine deductibility in relation to employee contributions, and pass a speaking order after hearing; appeal allowed for statistical purposes. Case-Laws Income Tax Tue, 25 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784984