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TMI Blog2022 (11) TMI 1499X X X X Extracts X X X X X X X X Extracts X X X X ..... td. [ 2022 (10) TMI 617 - SUPREME COURT ]. Disallowing the payment without providing an opportunity to establish the claim and the intimation u/s 143(1)(a) - HELD THAT:- Disallowance made by the CPC was in accordance with provisions of Section 143(1)(iv). The act mandates, before making an adjustment, an intimation has to be given to the assessee of such adjustment in writing or in electronic mode ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ,838/- towards ESIC and EPF having been paid by the appellant employer before the date of filing return of income u/s 139(1) for the present period, such amount could not be added back in the income of the appellant declared in the return of income filed. This addition is against the well settled law on the subject. 2. That the disallowance of deduction as has been made in the present case could n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has been made under section 139, or in response to a notice under sub-section (1) of section 142, such return shall be processed in the following manner, namely: (a) the total income or loss shall be computed after making the following adjustments, namely: (i) any arithmetical error in the return; [***] (ii) an incorrect claim, if such incorrect claim is apparent from any information in the retur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... writing or in electronic mode: Provided further that the response received from the assessee, if any, shall be considered before making any adjustment, and in a case where no response is received within thirty days of the issue of such intimation, such adjustments shall be made:] [Provided also that no adjustment shall be made under sub-clause (vi) in relation to a return furnished for the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X
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