2023 (12) TMI 1351

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.... Assessee: Ms. Sunaina Bhatia, Advocate ORDER PER MADHUMITA ROY, JUDICIAL MEMBER The appeal filed by the assessee is directed against the order dated 12/12/2023 passed by the NFAC arising out of the order dated 24/12/2021 passed by the CPC dated Circle-4(1)(1), Bengaluru u/s 143(3) of the Act for the assessment year 2020-21. 2. The brief facts of the leading case is that the assessee i....

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.... return u/s 139 of the Act. The aforesaid disallowance of Rs.758970/-, is therefore, not called for and the ld.cousnel for the assessee, therefore prayed for remitting the matter to the file of ld.AO for fresh adjudication. We note that the details of the salary paid to the employees before due date and date of making payment of PF both in respect of and also in respect of ESI has been furnished b....

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....1/11/2019 11,118/- Total       6,89,909/-     69,057/- 3. The assessee's case is, thus, in view of the details given hereinabove, the disallowance is of Rs.6,89,909/- and relief is of Rs.69,057/- towards ESI is not warranted when it was to be considered from the date of actual remittance of salary. The same is therefore, liable to be deleted. ....