9911796707
TMI Blog2023 (12) TMI 1351X X X X Extracts X X X X X X X X Extracts X X X X ..... g regard to sec. 43B provided the same has been paid before the due date of filing of return u/s 139 and aforesaid disallowance is not called for and assessee, prayed for remitting the matter to the file of ld.AO for fresh adjudication HELD THAT:- We do not find any serious objection to this effect from the ld.DR as against the contention made by the assesee before the authorities below and before ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essee is directed against the order dated 12/12/2023 passed by the NFAC arising out of the order dated 24/12/2021 passed by the CPC dated Circle-4(1)(1), Bengaluru u/s 143(3) of the Act for the assessment year 2020-21. 2. The brief facts of the leading case is that the assessee is an individual carries on the business of management of municipal solid waste secured from BBMP. The assessee maintaine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the assessee, therefore prayed for remitting the matter to the file of ld.AO for fresh adjudication. We note that the details of the salary paid to the employees before due date and date of making payment of PF both in respect of and also in respect of ESI has been furnished before us by the assesee appearing at page No.8 of the paper book filed before us. The extract of the same is as follows: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... actual remittance of salary. The same is therefore, liable to be deleted. 4. We do not find any serious objection to this effect from the ld.DR as against the contention made by the assesee before the authorities below and before us too. 5. Thus, having regard to the facts and circumstances of the case, we find merit in the submission and case made out by the assesee. In that view of the matter, w ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
