Debatable Issue Can’t Be Disallowed U/s 143(1)(a): Chhattisgarh High Court Quashes EPF/ESI Addition

HomeDirect TaxDebatable Issue Can’t Be Disallowed U/s 143(1)(a): Chhattisgarh High Court Quashes EPF/ESI...

Debatable Issue Can’t Be Disallowed U/s 143(1)(a): Chhattisgarh High Court Quashes EPF/ESI Addition

Direct Tax

Published on

17/04/2026

By Mariya Paliwala

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

The Chhattisgarh High Court has held that the Income Tax Department cannot make disallowances on highly debatable legal issues while processing returns under Section 143(1)(a) of the Income Tax Act, 1961. The bench of Justice Sanjay K. Agrawal and Justice Sachin Singh Rajput has observed that Section 143(1)(a) allows only summary processing of returns and…

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here

Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

Debatable Issue Can’t Be Disallowed U/s 143(1)(a): Chhattisgarh High Court Quashes EPF/ESI Addition

Membership Required

Latest articles

CBI Wildlife Trafficking Case: Mumbai Court Grants Bail Citing Lack of Specific Possession Allegations

Parliamentary Panel Urged to Fill 1,588 Vacant Assistant/Deputy Commissioner Posts in CBIC; SC/ST Association Flags Delay in Reservation Implementation

Service Tax Demand Quashed as Dept. Fails to Prove Service of SCN: CESTAT

JURISHOUR | TAX LAW DAILY BULLETIN : 16 JULY, 2026

More like this

CBI Wildlife Trafficking Case: Mumbai Court Grants Bail Citing Lack of Specific Possession Allegations

Parliamentary Panel Urged to Fill 1,588 Vacant Assistant/Deputy Commissioner Posts in CBIC; SC/ST Association Flags Delay in Reservation Implementation

Service Tax Demand Quashed as Dept. Fails to Prove Service of SCN: CESTAT

About us

Company

Categories