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2022 (4) TMI 330 - AT - Income TaxNon deposited Employees Provident Fund (EPF) with the prescribed authority within stipulated time - HELD THAT:- 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 by the Hon'ble Court against the assessee - we note that jurisdiction ITAT, Ahmedabad in the case of M/s Unicorn Remedies Pvt. Ltd [2019 (1) TMI 1969 - ITAT AHMEDABAD] wherein the similar issue has been remitted back to the file of the Ld. CIT(A) to decide the matter after taking into account the outcome of the judgment of the Hon'ble Supreme Court. Appeals filed by the assessee are allowed for statistical purposes.
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