M/S Varsha Construction,Raipur vs Assistant Commissioner Of Income Tax, ... on 22 January, 2025
In view of the aforesaid decision of the ITAT Raipur and other cases referred to in the
said decision in the case of Gayatri Constructions(supra), the ratio of law laid is mutatis
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ITA No. 5/RPR/2023
M/s Varsha Construction vs ACIT, Circle-1(1), Raipur
mutandis applicable on facts and circumstances of the present case having identical set of
facts and issues. Respectfully following the same, we set aside the order of Ld CIT(A) and
direct the AO to vacate the disallowance for Rs.4,64,730/- made by him u/s.36(1)(va) of
the Act, for the delayed deposit of the employees share of contribution of ESIC.