Prima Facie Adjustment of ESI/PF Disallowance u/s 143(1)(a) Not Permissible during Pendency of Debatable Checkmate Case before SC: Chhattisgarh HC

The Chhattisgarh High Court issued an interim order barring prima facie disallowances of Employees' State Insurance (ESI) and Provident Fund (PF) contributions under Section 143(1)(a) of the Income Tax Act while the Checkmate Services Pvt Ltd case remains pending before the Supreme Court. This interim relief prevents potentially prejudicial adjustments on issues that are currently under debate at the highest judicial level during summary assessment proceedings.