What is assessment under section 143(1)?

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..... or loss is computed after making the following adjustments (if any), namely:- (i) any arithmetical error in the return; or (ii) an incorrect claim, if such incorrect claim is apparent from any information in the return; (iii) disallowance of loss claimed, if return of the previous year for which set off of loss is claimed was furnished beyond the due date specified under sub-section (1) .....

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..... a case where no response is received within thirty days of the issue of such intimation, such adjustments shall be made. For the above purpose an incorrect claim apparent from any information in the return means a claim on the basis of an entry in the return:- (i) of an item which is inconsistent with another entry of the same or some other item in such return; (ii) in respect of which .....

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