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TMI Blog2020 (2) TMI 1489X X X X Extracts X X X X X X X X Extracts X X X X ..... - As perused the material placed on record as per the adjustments made by the CPC, Bangalore u/s 143(1)(a) is an issue which required to be verified with the relevant documents. Therefore, the adjustments are not within the scope provided u/s 143(1)(a) of the Act. As per proviso to section 143(1)(a), the AO is required to give an intimation before making such adjustments, either in writing or in electronic mode and the department has not demonstrated that it has given an intimation to the assessee proposing to make such adjustments. Therefore, the adjustment made by the CPC u/s 143(1)(a) is beyond the scope of the said section, hence, not permissible and accordingly deleted. Enhancement made by the Ld.CIT(A) in the appeal - CIT(A) has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (A)]-6, Hyderabad in I.T.A.No.10607/2018-19/B3/CIT(A)-6 dated 18.02.2019 for the Assessment Year (A.Y.)2015-16. 2. All the grounds of appeal are related to the issue of adjustments made u/s 143(1)(a) of the Income Tax Act, 1961 (in short Act ). The assessee filed the return of income admitting total income of Rs.Nil on 30.09.2015. The Income Tax Department, CPC, Bangalore processed the return u/s 143(1) (a) and made the adjustment to the extent of ₹ 7,31,016/- and raised the demand of ₹ 46,660/-. The assessee went on appeal before the CIT(A) and the Ld.CIT(A) enhanced the addition and directed the Assessing Officer(AO) to deny the exemption of long term capital gains on sale of property to the extent of ₹ 24,06,984/-. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oviso to section 143(1)(a), the AO is required to give an intimation before making such adjustments, either in writing or in electronic mode and the department has not demonstrated that it has given an intimation to the assessee proposing to make such adjustments. Therefore, the adjustment made by the CPC u/s 143(1)(a) is beyond the scope of the said section, hence, not permissible and accordingly deleted. 6. The next issue is enhancement made by the Ld.CIT(A) in the appeal. The Ld.CIT(A) has directed the AO to deny the exemption claimed by the assessee u/s 11(1A)(a) of the Act and the assessee contended that the Ld.CIT(A) is not permitted to make enhancement without giving opportunity to the assessee. In the instant case we, observe fro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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