Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2022 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (7) TMI 55 - AT - Income TaxDisallowance for late depositing of employee’s contribution of Provident Fund and ESI - adjustment u/s 143(1) - HELD THAT:- We note that the issue involved in the present appeal of assessee is covered against the assessee, as the assessee has not deposited Employees Provident Fund (EPF) with the prescribed authority within stipulated time, therefore as per the judgment of the Hon'ble Gujarat High Court in the case of Gujarat State Road Transport Company (2014 (1) TMI 502 - GUJARAT HIGH COURT] the issue had already been decided against assessee. As against the order of the Hon'ble jurisdictional High Court, the SLP has been filed by the assessee which has not been adjudicated yet therefore we are of the view that the issue may be remitted back to the file of the Ld. CIT(A) to decide the matter after taking into account the SLP filed by assessee (supra) before the Hon'ble Supreme Court as and when will be passed by the Hon'ble Supreme Court. Appeal filed by the assessee is allowed for statistical purposes.
|