2021-TIOL-1785-ITAT-JAIPUR
Shashi Rajawat Vs ITO
Whether employee's contribution towards ESI and PF being paid before due date of filing of return of income u/s 139(1), no disallowance is required to be made - YES: ITAT
- Assessee's appeal allowed: JAIPUR ITAT
2021-TIOL-1784-ITAT-JAIPUR
Oriental Bank of Commerce Vs ITO
Whether since appeal in paper form is already with CIT(A), therefore in that eventuality CIT(A) ought not to have dismissed appeal solely on ground that assessee has not filed appeal electronically before appellate Commissioner - YES : ITAT
- Case Remanded: JAIPUR ITAT
2021-TIOL-1783-ITAT-MUM
Sumeet Mehra Vs DCIT
Whether it is a fit case for remand where returns are filed declaring higher income & where the AO seeks to tax the higher income rather than the actual salary received - YES: ITAT
- Case remanded: MUMBAI ITAT
