Case Law Details
Case Name : Akbar Mohammad Vs ACIT (ITAT Jodhpur)
Related Assessment Year : 2018-19
Courts :
All ITAT ITAT Jodhpur
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Akbar Mohammad Vs ACIT (ITAT Jodhpur)
In the present cases, it is not in dispute that the assessee deposited the contribution of PF & ESI belatedly in terms of section 36(1)(va) of the Act. However, the said deposits were made prior to filing of return of income u/s 139(1) of the Act.
Of course, it is a case in point that the assessee did not file any appeal against the intimations passed us 143(1) of the Act and the Ld. Sr. DR is right to the extent that the assessee cannot be given relief for that reason. Howev
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