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2022 (12) TMI 1383 - AT - Income TaxDelayed employees’ contribution in regard to PF/ESI - HELD THAT:- We uphold that the addition can be made in respect of the employees’ contribution in regard to PF/ESI, which has not been deposited within the stipulated date as per the respective Act, since in the case on hand, the assessee has not deposited the employees, contribution within the due date as per the respective Act. Therefore, the disallowance can be made as per section 36(1)(va) r.w.s. 2(24)(x) of the Act. Hence, respectfully following the judgment in the case of Checkmate Services (P.) Ltd. [2022 (10) TMI 617 - SUPREME COURT] the arguments of the assessee is not acceptable. Disallowance/addition to be made u/s 143(1)(a) - As decided in AA520 VEERAPPAMPALAYAM PRIMARY AGRICULTURAL COOPERATIVE CREDIT SOCIETY LIMITED - [2021 (4) TMI 1169 - MADRAS HIGH COURT] scope of an 'intimation' under section 143(1)(a) of the Act, extends to the making of adjustments based upon errors apparent from the return of income and patent from the record, Thus to say that the scope of 'incorrect claim' should be circumscribed and restricted by the Explanation which employs the term 'entry' would, in my view, not be correct and the provision must be given full and unfettered play. The explanation cannot curtail or restrict the main thrust or scope of the provision and due weightage as well as meaning has to be attributed to the purposes of section 143(1)(a).- Decided against assessee.
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