Delayed payment of employee contribution to PF/ ESI beyond the ambit of adjustments u/s 143(1)

Paris Elysees India Private Limited Vs DCIT (ITAT Jaipur) ITAT Jaipur held that delayed payment of employee contribution to PF/ESI as prescribed u/s 36(1)(va) of the Income Tax Act is beyond the ambit of adjustments to be carried out u/s 143(1) of the Income Tax Act. Facts- The assessee filed its Return of Income for A.Y. 2018-19 on dated 31.10.2018. The return was processed u/s 143(1) on 12.11.2019 making adjustment of Rs.4,62,183/- u/s. 36(1)(va) of Income Tax Act, 1961. Aggrieved by the said adjustment made by the CPC, the assessee has filed this appeal before the ld. CIT(A). CIT(A) dismiss...