Disallowance of employees contribution to PF based on Tax Audit Report is not permissible u/s 143(1)
Case Law Details
Case Name : P R Packaging Service Vs ACIT (ITAT Mumbai)
Appeal Number : ITA No. 2376/Mum/2022
Date of Judgement/Order : 07/12/2022
Related Assessment Year : 2019-20
Courts :
All ITAT ITAT Mumbai
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P R Packaging Service Vs ACIT (ITAT Mumbai)
Held that the disallowance of employees contribution to Provident Fund paid before filing income tax return u/s 139(1), based on the statement made in the Tax Audit Report is not permissible u/s. 143(1)(a) as did not fall within the amb
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