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1 - 7 of 7 (0.18 seconds)Section 154 in The Income Tax Act, 1961 [Entire Act]
The Income Tax Act, 1961
Section 250 in The Income Tax Act, 1961 [Entire Act]
The Employees' Provident Funds Scheme, 1952
Section 43B in The Income Tax Act, 1961 [Entire Act]
Checkmate Services Pvt. Ltd.,, ... vs The Addl. Cit, Range-1,, Baroda on 31 January, 2023
5. In ground No. 3 the assessee claimed that the adjustment made by the
CPC, Bengaluru is outside the purview of section 143(1)(a) of the Act and
without being prejudiced to this if the amounts paid before the due dates as
per EPF & MP Act, 1952 could not be disallowed. On this, in our considered
view CPC, Bengaluru is well within its power while exercising powers u/s.
143(1)(a) of the Act, especially considering the scenario after the decision of
the Hon'ble Apex Court in the case of [2022] 143 taxmann.com 178 (SC)
Checkmate Services Pvt. Ltd. v. CIT-1. As far as an alternative plea is
concerned, that again requires a detailed verification, concerning relevant
records and challans etc. It will not be appropriate for us to decide the matter
based on partial information, hence the same is restored to the Jurisdictional
AO for verification after providing the assessee a reasonable opportunity of
being heard and the assessee is directed to produce relevant ledgers along with
audited accounts and relevant challans for verification before the Jurisdictional
AO. In the above terms, Ground No. 3 raised by the assessee is allowed for
statistical purposes.
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