Case Law Details
Case Name : Ranjeet Kumar Budhia Vs DCIT CPC (ITAT Ranchi)
Related Assessment Year : 2018-19
Courts :
All ITAT ITAT Ranchi
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Ranjeet Kumar Budhia Vs DCIT CPC (ITAT Ranchi)
ITAT Ranchi directed CIT(A) to reconsider the matter of disallowance due to late deposit of Employees Contribution u/s 36(1) (va) of the Income Tax Act in light of decision of Hon’ble Supreme Court in Checkmate Services.
Facts- The return of income was filed by the appellant on 30.10.2018. The same was processed u/s 143(1) of the Act on 08.01.2020 in the said order u/s 143(1) of the Act, DCIT-CPC disallowed a sum of ₹ 46,01,390/- due to late deposit of Employees Contribution u/s 36(1) (va) of the Act. The ap
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