{"id":42097,"date":"2024-05-04T12:32:03","date_gmt":"2024-05-04T07:02:03","guid":{"rendered":"https:\/\/itatonline.org\/digest\/kwality-motel-shiraz-1-v-adit-indore-200-itd-402indoretrib-sudhakar-rao-dondapati-v-ito-2023-201-itd-264-hyd-trib-prashanti-engineering-works-p-ltd-v-acit-cpc-2023-200-itd-408\/"},"modified":"2024-05-04T12:32:03","modified_gmt":"2024-05-04T07:02:03","slug":"kwality-motel-shiraz-1-v-adit-indore-200-itd-402indoretrib-sudhakar-rao-dondapati-v-ito-2023-201-itd-264-hyd-trib-prashanti-engineering-works-p-ltd-v-acit-cpc-2023-200-itd-408","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/kwality-motel-shiraz-1-v-adit-indore-200-itd-402indoretrib-sudhakar-rao-dondapati-v-ito-2023-201-itd-264-hyd-trib-prashanti-engineering-works-p-ltd-v-acit-cpc-2023-200-itd-408\/","title":{"rendered":"Kwality Motel Shiraz-1 v. ADIT (Indore) 200 ITD 402(Indore)(Trib) Sudhakar Rao Dondapati v. ITO [(2023) 201 ITD 264 (Hyd (Trib.) Prashanti Engineering Works (P.) Ltd. v. ACIT, CPC [2023] 200 ITD 408 (Indore) (Trib)"},"content":{"rendered":"<p>Dismissing the appeal of the assessee the Tribunal held that when the\u00a0 assessee made payment of employees&#8217; contribution towards PF and ESI beyond due date specified in respective Acts and auditor had mentioned actual dates of ESI\/PF remittance and due dates of ESI\/PF remittance by assessee in audit report, disallowance under section 143(1) in respect of late deposit of such PF\/ESI was valid.(AY. 2019 _20) (AY. 2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 143(1)(a) : Assessment-Intimation-Once auditor had mentioned actual dates of ESI\/PF remittance and due dates of ESI\/PF remittance by assessee in audit report, then requirement of section 143(1) stood satisfied and Assessing Officer was permitted to make disallowance in terms of section 143(1) [S. 36(1)(va)] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-42097","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-aWZ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/42097","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=42097"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/42097\/revisions"}],"predecessor-version":[{"id":42098,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/42097\/revisions\/42098"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=42097"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=42097"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=42097"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}