TMI Blog2021 (11) TMI 1017X X X X Extracts X X X X X X X X Extracts X X X X ..... and subsequent years and not retrospectively. Thus, in view of this legal position as considered in the case of CIT Vs Nuchem Limited [ 2010 (2) TMI 959 - PUNJAB AND HARYANA HIGH COURT] and CIT Vs Hemla Embroidery Mills Pvt. Ltd. [ 2013 (2) TMI 41 - PUNJAB AND HARYANA HIGH COURT] we are of the view that the additions cannot be made or sustained on the strength of the amendment effected by Financ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ional Faceless Appeal Centre) Delhi passed u/s 250(6) of the Income Tax Act,1961. The order is assailed on the sole issue of sustaining disallowance made for late ESI/PF payments made, however, before filing of the return u/s 139(1) in 2018-19 assessment year. 2. The ld. AR Mr.Vineet Krishan inviting attention to the copy of Form No. 3CA disclosing the factual position and the order of the ITAT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re not made within time as per the relevant Statute. The claim of the assessee that the payments were made before the due date of filing of the return u/s 139(1) was held to be not relevant. It is seen that the said issue as far as the present Forum is concerned, stands fully covered in favour of the assessee not only by the consistent orders of the various Benches of the ITAT namely; the order da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in view of this legal position as considered by the Co-ordinate Benches and taking note of the decisions of the jurisdictional High Court in the case of CIT Vs Nuchem Limited ITA 323 of 2009 and CIT Vs Hemla Embroidery Mills Pvt. Ltd. (2014) 366 ITR 167 we are of the view that the additions cannot be made or sustained on the strength of the amendment effected by Finance Act, 2021 to Sections 36(1) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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