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2021 (11) TMI 329 - AT - Income TaxDisallowance being employees’ contribution to PF and ESI - scope of amendment to section 36(1)(va) and 43B - HELD THAT:- Since, the assessment year concerned in this case being 2018-2019, we hold that the amendment to section 36(1)(va) and 43B of the I.T.Act by Finance Act, 2021 does not have application - direct the A.O. to delete the disallowance being employees’ contribution to PF and ESI, since the same has been paid prior to the due date of filing of the return u/s 139(1). Disallowance of GST - An identical figure has been disallowed by the assessee voluntarily in the return of income filed u/s 40A(3) of the I.T.Act. If an identical amount has been disallowed inadvertently u/s 40A(3) then further disallowance u/s 43B of the I.T.Act by the A.O. would amount to double taxation. Therefore, restore this issue to the files of the A.O - AO is directed to examine whether the assessee has voluntarily made disallowance of GST since the same was not paid before the due date of filing of return u/s 139(1) of the I.T.Act. If the assessee has voluntarily made disallowance of the said amount (though inadvertently u/s 40A(3) the same needs to be deleted because the disallowance by A.O. u/s 43B of the I.T.Act tantamount to double taxation, which is impermissible in law. With these observations, I direct the A.O. to examine the issue afresh and pass an order after affording a reasonable opportunity of hearing to the assessee
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