Case Law Details
Case Name : Rajkumar Laxminarayan Kanojiya Vs ITO (ITAT Mumbai)
Appeal Number : I.T.A. No. 1617/Mum/2021
Date of Judgement/Order : 02/05/2022
Related Assessment Year : 2018-19
Courts :
All ITAT ITAT Mumbai
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Rajkumar Laxminarayan Kanojiya Vs ITO (ITAT Mumbai)
I hold that CPC has no jurisdiction of adjustment u/s. 143(1) on this issue where admittedly there were decisions in favour of the assessee from the Hon’ble High Courts
Facts-
In this case adjustment was done by CPC, Bengaluru under section 143(1) of the I.T. Act disallowing payment of PF & ESIC amounting to Rs. 18,31,226/-.
Upon assessee’s appeal NFAC confirmed the same. Against this order the assessee is in appeal before the ITAT.
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