{"id":64921,"date":"2026-10-05T16:32:48","date_gmt":"2026-10-05T11:02:48","guid":{"rendered":"https:\/\/itatonline.org\/digest\/prakash-d-koli-v-itat-2025-176-taxmann-com-481-bom-hc\/"},"modified":"2026-10-05T16:32:48","modified_gmt":"2026-10-05T11:02:48","slug":"prakash-d-koli-v-itat-2025-176-taxmann-com-481-bom-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/prakash-d-koli-v-itat-2025-176-taxmann-com-481-bom-hc\/","title":{"rendered":"Prakash D. Koli v. ITAT [2025] 176 taxmann.com 481 (Bom) (HC)."},"content":{"rendered":"<p>Where the Tribunal had allowed deduction of employees\u2019 contribution to EPF and ESI on the basis that the amounts were deposited before the due date for filing the return under section 139(1), and subsequently the Supreme Court in Checkmate Services (P.) Ltd. v. CIT(2022) 448 ITR 518 \/ (2023) 290 Taxman 19 (SC) \u00a0held that such contribution was deductible only when deposited within the time prescribed under the respective statutes, the High Court held that the subsequent Supreme Court judgment could not constitute a mistake apparent from the record for invoking section 254(2); on the date of the Tribunal\u2019s original order, there was no such mistake apparent from the record and, therefore, the order passed under section 254(2) was quashed and set aside. Court also clarified that the Revenue is not precluded from challenging the original order passed by the ITAT dated 22<sup>nd<\/sup>\u00a0June, 2022 under Section 260A of the IT Act, if it is otherwise entitled to in law.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 254(2): Appellate Tribunal-Rectification of mistake apparent from the record-Employee\u2019s contributions (EPF\/ESI)-Subsequent Supreme Court judgment-No mistake apparent from the record-Rectification impermissible. [S. 36(1)(va), 139(1),260A,  Art. 226]<\/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_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-64921","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gT7","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"jetpack_featured_media_url":"","_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/64921","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=64921"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/64921\/revisions"}],"predecessor-version":[{"id":64922,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/64921\/revisions\/64922"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=64921"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=64921"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=64921"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}