Debatable ESI/EPF Delays Require Scrutiny, Not Summary Disallowance: Chhattisgarh HC

Raj Kumar Bothra Vs DCIT (Chhattisgarh High Court) AO should not have resorted to section 143(1) (a) and instead could have resorted to section 143 (3): Chhathisgarh HC The Chhattisgarh High Court, in the case of Raj Kumar Bothra vs. DCIT, has ruled that an Assessing Officer (AO) should not have resorted to Section 143(1)(a) of the Income Tax Act, 1961, to disallow the deduction of delayed employee contributions towards ESI and EPF when the issue was highly debatable at the time of processing the return. The Court emphasized that such debatable issues warrant a scrutiny assessment under Sectio...