CPC has no jurisdiction u/s 143(1) when decisions are in favour of assessee

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. Conclusion- I find that prior to the amendment there were Hon’ble Bombay High Court decision in C...