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 ap

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