2022 (3) TMI 1415

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....s by the assessee relate to the assessment years 2018-19 and 2019-20. As both the appeals are based on similar facts and common grounds, I am, therefore, proceeding to dispose them off by this consolidated order for the sake of convenience. 2. For the A.Y. 2018-19, the assessee is aggrieved by the confirmation of addition of Rs.4,08,380/- made by the Assessing Officer (AO) on account of late de....

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....admitting that the employees' contribution of ESIC/PF was late deposited by the assessee but before the stipulated time u/s.139(1) of the Act, sustained the addition. 4. After considering the rival submissions and perusing the relevant material on record, it is seen that the issue under consideration is no more res integra in view of the judgment of the Hon'ble Bombay High Court in CIT Vs. Ghat....

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....date u/s 139 of the Act. The Memorandum explaining the provisions of the Finance Bill, 2021, provides that this amendment will take effect from 1st April, 2021 and will, accordingly, apply in relation to assessment year 2021-2022 and subsequent assessment years. Since the assessment year under consideration, namely, 2017- 18 is anterior to the amendment carried out with effect from A.Y. 2021-22, I....