Sheo Parshad vs. ITO, Ward 4(1), Gurgaon

Parties Involved

Facts Summary

The assessee had filed an income tax return and claimed a refund of Rs. 2,87,353/-. The Central Processing Centre (CPC) processed the return and issued an intimation under section 143(1) of the Income-tax Act, 1961, disallowing Employees' contribution towards ESI and EPF of Rs. 43,28,430/-. The assessee appealed against this order, which was dismissed by the Commissioner of Income Tax (Appeals). The assessee then appealed to the Income Tax Appellate Tribunal (ITAT).…

Legal Issues

• 1. Confirmation of adjustment of Rs. 43,28,430/- on account of delayed deposit of employees' contribution to PF and ESI.
• 2. Whether the intimation was sent to the correct email address.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

Similar Judgements

• M/s Bindhya Bashini Traders Vs Circle – 32, Kolkata

  Kolkata bench

• Kota Trucks P. Ltd. Vs. ACIT Circle -14(2) New Delhi

• Lion Services 210, Padma, Tower II Rahendra Place, Delhi Vs. Addl. JCIT Ludhiana

  Delhi Bench ‘E’, New Delhi benchAY 2019-20Allowed

• Kamakshi Jute Industries Ltd. Vs. D.C.I.T., CPC, Bengaluru

  Kolkata 'SMC' Bench benchAY 2018-19Partly Allowed

• AIREF Engineers Private Limited Vs DCIT, Circle-1(1), New Delhi

  Delhi Bench benchAY 2020-21Allowed

• Trio Security And Intelligence Private Limited Vs. Assessing Officer

  Delhi Bench benchAY 2021-22Allowed