Case Law Details
Case Name : Siddhi Vinayaka Graphics Pvt Ltd Vs ADIT, CPC, Bengaluru and ACIT (ITAT Kolkata)
Appeal Number : I.T.A No. 61/Kol/2023
Date of Judgement/Order : 16/05/2023
Related Assessment Year : 2020-21
Courts :
All ITAT ITAT Kolkata
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Siddhi Vinayaka Graphics Pvt Ltd Vs ADIT, CPC, Bengaluru/ACIT (ITAT Kolkata)
Disallowance made by the CPC on account of delayed deposit of employees’ contribution to PF/ESI u/s 36(1)(va) rws 2(24)(x) of the Act u/s 143(1) of the Act is correct – ITAT Kolkata.
FULL TEXT OF THE ORDER OF ITAT KOLKATA
The present appeal has been preferred by the assessee against the order dated 30.11.2022 of the National Faceless Appeal Centre (hereinafter referred to as the ‘CIT(A)’) passed u/s 250 of the Income Tax Act (hereinafter referred to as the ‘Act’).
2. The assessee in this appeal has taken the following grounds of appeal:
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