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2022 (10) TMI 979 - AT - Income TaxRevision u/s 263 by CIT - CIT-A setting aside the assessment order passed u/s 147 read with section 143(3) - employees contribution towards ESI and PF - HELD THAT:- These payments were made after the limitation provided in ESI and PF but before the due date of filing of the return. We take note of the finding of ITAT, Kolkata in the case of Pankaj Agarwal [2022 (8) TMI 1295 - ITAT RANCHI] The assessee will succeed before the AO there will be no prejudice to the Revenue and, therefore, the assessment order dated 19.03.2018 is not held to be prejudice to the interest of revenue and do not call for any revisionary proceeding for the issues raised in the show-cause notice u/s 263 - We, therefore, quash the impugned order u/s 263 and restore the assessment order u/s 147 read with section 143(3) of the Act and allow the grounds raised by the assessee.
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