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ITAT Kolkata – PF/ESI Contribution Disallowance – Matter Remanded for Verification
Case Law Details
- Case Name
- Animesh Mukherjee Vs ITO Ward-1(4) (ITAT Kolkata)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2018-2019
- Courts
- All ITAT, ITAT Kolkata
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Animesh Mukherjee Vs ITO (ITAT Kolkata)
The Income Tax Appellate Tribunal (ITAT), Kolkata Bench, has partially allowed the appeals filed by Animesh Mukherjee, an electrical contractor, for the assessment years 2018-19 and 2019-20. The Tribunal has remanded the core issue—disallowance of the employee’s contribution to Provident Fund (PF) and Employees’ State Insurance (ESI)—back to the Assessing Officer (AO) for limited verification of payment dates.
The dispute arose after the Central Processing Centre (CPC)/AO processed the assessee’s returns under Section 143(1) of the Inco...
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