The CPC correctly processed the return of income u/s...

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.