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2022 (11) TMI 1126 - ITAT MUMBAIValidity of order u/s 143 (1) - Disallowance of late payment of provident fund and employees scheme insurance u/s 36 (1) (va) which are not paid before the due date prescribed Under the respective act - HELD THAT:- Now the issue squarely covered against the assessee by the decision of the Honourable Supreme Court in case of Checkmate Services (P.) Ltd. [2022 (10) TMI 617 - SUPREME COURT] The decisions relied upon by the learned authorized representative of coordinate bench in Kalpesh Synthetics Pvt Ltd [2022 (5) TMI 461 - ITAT MUMBAI] and host of other decisions are no longer valid as the claim of the reduction of the assessee becomes an error apparent from the return of income filed and therefore correctly adjusted u/s 143 (1) of the act. Appeal filed by the assessee is dismissed
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