EPF / ESI contributions allowable, if paid before due date of filing I-T return

ITAT CUTTACK BENCH Gobindpada Bhanja Chowdhury versus Income-tax Officer, Ward 1(4), Bhubaneswar IT Appeal No. 445 (Ctk.) of 2012 [ASSESSMENT YEAR 2008-09] DECEMBER 21, 2012 ORDER K.K. Gupta, Accountant Member. – This appeal by the assessee raised the following grounds. “1. For that the orders of the forums below are arbitrary, illegal and unjust in facts and circumstances of the case and liable to be quashed. 2. For that the Ld. Assessing authority arbitrarily Proceeded for assessment without supplying the reasons recorded u/s 148(2) of the Income tax Act prior to...