Prima facie adjustments under section 143(1)(a) cannot reduce disputed job receipts for section 80HHC deduction where the issue is debatable.

An adjustment under section 143(1)(a) reducing job receipts while computing deduction under section 80HHC was held outside the limited scope of prima facie adjustments because the true nature of the receipt had not been ascertained and the issue was debatable. On that material, the reduction could not be made through summary processing under section 143(1)(a), so the Revenue's challenge failed.

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Issues: Whether the adjustment made under section 143(1)(a) of the Income-tax Act, 1961, by reducing job receipts while computing deduction under section 80HHC was within the scope of prima facie adjustments.

Analysis: The receipt in question had not been ascertained as to its true nature before the adjustment was made. The issue was debatable and, on the material considered, did not fall within the limited ambit of prima facie adjustments permissible under section 143(1)(a). The reasoning was supported by the authority relied upon on behalf of the assessee.

Conclusion: The adjustment was not sustainable under section 143(1)(a), and the Revenue's challenge failed.

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