Held that subsequent decision of Supreme Court. Delayed payment of employees contribution towards ESI and EPF. Orders allowing the appeals are recalled. (AY. 2012-13, 2015-16 to 2019-20)
Dy.CIT v. N.R.Wires (P) Ltd (2023) 224 TTJ 450 (Raipur)(Trib)
S. 254(2): Appellate Tribunal-Rectification of mistake apparent from the record-Subsequent decision of Supreme Court-Delayed payment of employees contribution towards ESI and EPF-Orders allowing the appeals are recalled. [ S. 2(24)(x), 36(1)(va), 43B]