TaxTMI 
TaxTMI 
2022 (3) TMI 522
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.... being heard to the Appellant on the debatable issue. 2. That on the facts and circumstances of the case and in law, the Ld. CIT(Appeals) [or CIT(A)] & the Ld. AO have erred in law in invoking/upholding the provisions of section 143(1) of the Act for the adjustment of employee contribution of Employee State Insurance (ESI) and Employee Provident fund (EPF) and thus, the order passed under section is bad in law. 2.1 That the Ld. AO has grossly erred in law and on facts of the case in making adjustments to the total income under section 143(1)(a) which are not apparent from the information in the return of income and thus, adjustments are without any jurisdiction. 2.2 That the Ld. AO has grossly erred in law and on facts in invoking the....
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....e and in law, the Ld. CIT(A) has erred in ignoring the various judgements including the jurisdiction High Court, supporting the allowance of employee contribution paid before the due date of filing the return of income. 3.2 That the Ld. CIT(A) has failed to appreciate the fact the amendment by the Finance Act, 2021 on the section 36(1)(va) & section 43B is prospective in nature and cannot be applied retrospectively. The Appellant craves leave to add, amend, alter, delete, rescind, forego or withdraw any of the above grounds of appeal either before or during the proceedings before the Hon'ble Tribunal in the interest of the natural justice. The aforesaid grounds are mutually exclusive and without prejudice to each other." 2. No on....
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....heard the Ld. Sr. DR and perused the material available on record and gone through the orders of the authority below. The issue in this appeal is related to disallowance of expenditure on account of delay in deposit of employees contribution related to EPF & ESI. The issue is squarely covered by the judgement of Hon'ble Jurisdictional High Court of Delhi in the case of PCIT vs Pro Interactive Service (India) Pvt. Ltd. in ITA No. 983/2018 [Del.] order dated 10.09.2018 held as under:- "In view of the judgement of the Division Bench of Delhi High Court in Commissioner of Income Tax versus AIMIL Limited, (2010) 321 ITR 508 (Del.) the issue is covered against the Revenue and, therefore, no substantial question of law arises for considerati....