1. Recall the definition of $R_f$

In chromatography (especially paper/TLC), the retention factor is defined as

$R_f = \frac{\text{distance travelled by the solute (spot)}}{\text{distance travelled by the solvent front}}$

Since the spot cannot travel farther than the solvent front,

$0 \le R_f \le 1$

So $R_f$ cannot be more than 1.

2. Check each statement

Option A: "$R_f$ value depends on the type of chromatography."

This is correct. Different chromatographic methods and stationary phases can change how far a substance moves, so $R_f$ depends on the chromatography setup.

Option B: "Higher $R_f$ value means higher adsorption."

This is incorrect. If a substance is more strongly adsorbed on the stationary phase, it moves less and hence has a lower $R_f$ value. Therefore, higher $R_f$ means lower adsorption (or greater affinity for the mobile phase).

Option C: "$R_f$ value is dependent on the mobile phase."

This is correct. Changing the solvent/mobile phase changes how far the compound travels, so $R_f$ changes.

Option D: "The value of $R_f$ cannot be more than one."

This is correct by definition since the solute cannot move beyond the solvent front.

3. Conclusion

The incorrect statement is:

$\boxed{\text{B}}$