2022 (5) TMI 1717

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... For the Assessee : None. For the Revenue : Shri R A Dhyani, DR. ORDER PER PRASHANT MAHARISHI, AM: 01. Assessee has filed ITA No. 79/Mum/2022 for Assessment Year 2017-18, ITA No. 80/Mum/2022 for Assessment Year 2018-19 and ITA No. 2008/Mum/2021 for Assessment Year 2019-20. By application dated 27th April, 2022, assessee has stated that these are the three appeals filed....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cation for consolidation of these three appeals, we proceed to decide the issue involved in this appeal itself. 04. For Assessment Year 2017-18, as per order passed by the Central Processing Centre (CPC), Bangalore dated 14th March, 2019, there is a disallowance of Rs.3,56,153/- on account of delayed payment of employees contribution towards provident fund. For Assessment Year 2017-18 similar d....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hetics (P.) Ltd. vs. DCIT [2022] 137 taxmann.com 475 (Mumbai - Trib.) dated 27th April, 2022. It is being held as under:- "10. In view of the detailed discussions above, we are of the considered view that the impugned adjustment in the course of processing of return under section 143(1) is vitiated in law, and we delete the same. As we hold so, we make it clear that our observations remai....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... in respect of an assessment under section 143(3) or under section 143(3) r.w.s. 147 of the Act, or when no findings were to be given on the scope of permissible adjustments under section 143(1)(a)(iv). That is not the situation before us. We, therefore, see no need to deal with that aspect of the matter at this stage." 07. Further amendment made by the Finance Act, 2021 to Section 36(1)(va) an....