Section 143(1)(a)(iv) attracted as fact reported by tax audit report is indicative of disallowance

P A Zaveri Vs DCIT CPC-Bangalore (ITAT Mumbai) ITAT Mumbai held that the disclosure made by the tax auditor in audit report in Form 3CD about the ‘Details of contributions received from employees for various funds as referred to in section 36(1)(va)’ would now become indicative of a disallowance, hence provisions of section 143(1)(a)(iv) of the Act would get attracted. Facts- The solitary issue raised by the Assessee in all the appeals is whether at the time of processing of return of income under Section 143(1) of the Act the Revenue was justified in rejecting the claim of the Assessee fo...