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2022 (6) TMI 727 - ITAT CHANDIGARH
Delayed payments made towards EPF and ESI - intimation order passed u/s. 143(1) - scope of amendment - HELD THAT:- A perusal of the record shows that in the facts of the present case, the assessee admittedly deposited the PF/ESI before filing of the return. No doubt there was a delay in terms of the specific Act. As observed earlier, the issue is no longer res-integra and has been addressed thread bare in various orders of the ITAT.
As seen that the year under consideration is 2018-19 assessment year and considering the judicial position wherein the amendments held to be prospective in nature and shall come into play from 2020-21 assessment year, the appeal of the assessee, accordingly, is allowed.