2019 (3) TMI 1627

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....artment : Shri Manjit Singh, CIT(DR) ORDER PER N.K. SAINI, VICE PRESIDENT : This is an appeal by the assessee against the order dated 12.07.2018 of Ld. CIT(A)- 4, Ludhiana. (2) The only grievance of the assessee in this appeal relates to the confirmation of addition of Rs. 10,84,619/- made by the AO on account of late payment of EPF, though the same was paid before due date of filing t....

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....d submissions of the appellant. The assessing officer observed that the assessee has made delayed payments of EPF in respect of sum of Rs. 10,84,619. The assessing officer invoking the provisions of section 36(1)(va) of the Income Tax Act, 1961 made addition of Rs. 10,84,619.  During appeal proceedings, the Ld. Counsel has placed reliance on judgments of P & H High Court in the case ....

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....nsel for the assessee submitted that the contribution to PF/ESI was deposited before filing the return of income. Therefore, the disallowance made by the AO and sustained by the Ld. CIT(A) was not justified. The reliance was placed on the judgment of the Hon'ble Jurisdictional High Court in the case of CIT vs. Hemla Embroydery Mills (p.) Ltd. [2014] 366 ITR 167 (P&H). (9) In his rival submi....