2025 (7) TMI 1912

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....Jaiswal, Sr. DR ORDER PER ANUBHAV SHARMA, JM: This appeal is preferred by the assessee against the order dated 24.07.2024 of the Ld. Commissioner of Income-tax (Appeals) for AY 2017-18. 2. At the time of hearing, it was pointed out that the core issue involved is that the addition by way of disallowance of the delayed deposits of PF and ESI contributions was made by the AO and sustaine....

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....e issue on the date of issuing intimation u/s 143(1)(a) i.e. dated 17/12/2019 for which Ld. Deputy Commissioner has no jurisdiction." 3. Considering the ground to be completely legal, it can be disposed of on admitted facts. The ground is admitted. 4. The ld. AR has relied on the decision of the Hon'ble Chhattisgarh High Court at Bilaspur, in Raj Kumar Bothra vs. DCIT, TAXC No.56 of 2025, ju....

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....olved herein was quite different as to whether Section 143 (1) (a) of the Act of 1961 can be resorted to when there is highly debatable issue. Therefore, the case laws relied upon by the Revenue are not applicable to the facts of the present case. 17. Concluding, we are of the considered opinion that the Assessing Officer should not have resorted to the provisions contained under Section ....

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.... by the CIT (Appeals) and the subsequent order dated 26.09.2024 passed by the ITAT are also set-aside. However, liberty is reserved in favour of the respondent/Revenue to proceed in accordance with law." 5. The ld. DR has not been able to cite any decision of the Hon'ble Jurisdictional High Court on the contrary. It was submitted that issue is subjudice before Hon'ble Delhi High Court. 6. In....