Disallowance of employees contribution to PF based on Tax Audit Report is not permissible u/s 143(1)

P R Packaging Service Vs ACIT (ITAT Mumbai) Held that the disallowance of employees contribution to Provident Fund paid before filing income tax return u/s 139(1), based on the statement made in the Tax Audit Report is not permissible u/s. 143(1)(a) as did not fall within the ambit of prima-facie adjustments. Facts- The only effective issue to be decided in this appeal is as to whether the Ld. CIT(A) was justified in upholding the action of the ADIT-CPC Bangalore in making disallowance of employees contribution to Provident Fund based on the statement made in the Tax Audit Report while process...