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

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