Held that the order under S. 154 passed by the CPC without issuing any prior notice granting an opportunity of being heard to the assessee is bad in law. The issue of allowability of PF/ESI contributions already stood decided in favour of the assessee by a decision of the jurisdictional High Court as on the date of passing of rectification order. (AY. 2017-18)
Avia Xpert (P) Ltd. v ITO (2024) 231 TTJ 310 / 241 DTR 161 / 38 NYPTTJ 1031 (Delhi)(Trib)
S. 154 : Rectification of mistake-Mistake apparent from the record-Order passed by the CPC without issuing any prior notice/intimation-Disallowance of PF /ESI-Jurisdictional High Court in favour of assessee-Adjustment is bad in law. [S.36(1)(va)]
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