https://www.taxtmi.com/caselaws?id=283627 A debatable issue on computation of deduction under section 80HHC could not be adjusted as a prima facie correction under section 143(1)(a) of the Income-tax Act, 1961. Because the treatment of section 80HHC had been subject to differing judicial views, the Assessing Officer was required to examine the claim in regular assessment proceedings under section 143(2) or section 143(3), where the issue could be considered on merits. The impugned adjustment was therefore not permissible under section 143(1)(a), and the assessee succeeded on that issue. en-us Mon, 24 Jul 2000 00:00:00 +0530 Thu, 03 Oct 2019 18:13:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=283627 A debatable issue on computation of deduction under section 80HHC could not be adjusted as a prima facie correction under section 143(1)(a) of the Income-tax Act, 1961. Because the treatment of section 80HHC had been subject to differing judicial views, the Assessing Officer was required to examine the claim in regular assessment proceedings under section 143(2) or section 143(3), where the issue could be considered on merits. The impugned adjustment was therefore not permissible under section 143(1)(a), and the assessee succeeded on that issue. Case-Laws Income Tax Mon, 24 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=283627