Held that failure to verify certificate of no deduction of tax at source or verify details, late deposit of Employees’ contribution to Provident Fund and employees’ State Insurance. Revision is justified.(AY. 2014-15)
Sandeep Jagdishchandra Dave v. PCIT (2024)109 ITR 77 (SN)(Ahd) (Trib)
S. 263 : Commissioner-Revision of orders prejudicial to revenue-Failure to verify certificate of no deduction of tax at source or verify details-Late deposit of Employees’ contribution to Provident Fund and employees’ State Insurance-Revision is justified.[S. 36((1))(va), 43B, 197]
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