Hi sripathi,
The main reason is If MAC and scheduler took more than 1ms time to process the Subframe messages then L1 and L2 will face SFN_SF mismatch.
In LTE there are two master one is PHY master and another one is MAC master. If PHY is master means what ever PHY gives SFN_SF MAC should use the same to process subframe messages. If MAC is master, PHY will have initially one SFN_SF at synch time, if mac wanted to change that SFN_SF then MAC can change. So meanwhile of this processing both will have different SFN_SF.