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The CPC correctly processed the return of income u/s 143(1)(a)(ii) read with Explanation (a)(i) and (a)(ii). The assessee failed to report agricultural income of Rs. 1,15,69,580 as exempt in Schedule-EI. Despite a proposed adjustment communication, the assessee did not respond within 30 days. The CPC was justified in making the adjustment as the claim was inconsistent with the return. Rectification u/s 154 is not obligatory if clear data is unavailable, relying on Anchor Processing Pvt. Ltd. The assessee did not revise the return u/s 139(5). The appeal against the section 154 order has a narrow scope, precluding merit examination. The assessee conceded the mistake before CIT(A), leaving no arguable case. No patent error amenable for rectification exists, warranting dismissal of all grounds raised.
The CPC correctly processed the return of income u/s 143(1)(a)(ii) read with Explanation (a)(i) and (a)(ii). The assessee failed to report agricultural income of Rs. 1,15,69,580 as exempt in Schedule-EI. Despite a proposed adjustment communication, the assessee did not respond within 30 days. The CPC was justified in making the adjustment as the claim was inconsistent with the return. Rectification u/s 154 is not obligatory if clear data is unavailable, relying on Anchor Processing Pvt. Ltd. The assessee did not revise the return u/s 139(5). The appeal against the section 154 order has a narrow scope, precluding merit examination. The assessee conceded the mistake before CIT(A), leaving no arguable case. No patent error amenable for rectification exists, warranting dismissal of all grounds raised.
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