The Chandigarh Bench of the Income Tax Appellate Tribunal (ITAT) has upheld the disallowance under Section 143 (1)(a) of the Income Tax Act because of the late deposit of the employee’s share of PF/ESI contribution to the relevant fund. Assessee Sushil Kumar Gupta’s return was processed by the CPC and an order under section 143(1)…
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