ITAT Deletes PF/ESI Disallowance as Issue Was Debatable Under Section 143(1)

Tinna Rubber And Infrastructure Limited Vs DCIT (ITAT Delhi) The Income Tax Appellate Tribunal (ITAT), Delhi, adjudicated two appeals relating to assessment years 2022–23 and 2018–19 arising from proceedings under Sections 143(1) and 143(3) of the Income Tax Act. In the first appeal (ITA No. 816/Del/2025), the dispute concerned disallowance of Rs. 18,14,176 towards employees’ contribution to Provident Fund (PF) and Employees’ State Insurance (ESI) made during processing under Section 143(1) and upheld by the appellate authority. The Tribunal noted that the issue was covered by the deci...