Section 143(1)(a) Adjustments on Debatable PF/ESI Issues Pre-Checkmate Services Judgment

Raj Kumar Bothra Vs DCIT (Chhattisgarh High Court) Chhattisgarh High Court on Summary Assessment of Debatable Tax Issues; Tax Disallowance on Debatable PF/ESI Deposits Set Aside Court Sets Aside Disallowance of Delayed Provident Fund, ESI Contributions Processed Summarily Raipur: The Chhattisgarh High Court has ruled that a debatable issue, particularly one on which various High Courts held conflicting views and was pending resolution by the Supreme Court, cannot be subject to summary disallowance during the processing of income tax returns under Section 143(1)(a) of the Income Tax Act, 1961....