2025 (9) TMI 16

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....R: UDAYAN DAS GUPTA, JM This appeal is filed by the assessee against the order of the Ld. JCIT(A) -1, Mumbai, dated 24/04/2024, passed u/s 250 of the Act 61, which has emanated from the order of the AO, CPC, Bangaluru, dated 19/10/2019 passed u/s 143(1) of the Act 61. 2. The grounds of appeal preferred by the assessee as per memorandum of appeal are as under; "1. That the intimation order u/s ....

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....posed off." 3. The facts of the case are that the assessee is a partnership firm and has filed its return declaring an income of Rs. 4,35,40,130/-. The said income has been assessed u/s 143(1) by the CPC Bangaluru by making an addition of Rs. 2,03,744/- the break of which is as follows: Sr. No. Payment of EPF Paid On 1. Rs. 1,03,453/- (Employees Portion) 13.09.2017 (Employees Portion) 2. ....

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.... challan was never entered in the said schedule of the Audit Report in Form 3CD. 5.1 Regarding the payment of Rs. 1,00,291/- the said payment is made on 16.08.2017 (15th August being holiday) and as such, the said amount was disallowed by the CPC Bangaluru. He further submitted copies of both the challans alongwith copies of bank statement to prove his point that the deposit of EPF has been made ....