https://www.taxtmi.com/caselaws?id=421241 The ITAT allowed the appeal, ruling that the adjustment made by CPC Bengaluru was not within the jurisdiction of section 143(1)(a) of the Act. The ITAT emphasized the need for anomalies to be addressed through proper scrutiny assessment or reassessment procedures rather than adjustments under section 143(1)(a). en-us Mon, 18 Apr 2022 00:00:00 +0530 Wed, 20 Apr 2022 08:32:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421241 The ITAT allowed the appeal, ruling that the adjustment made by CPC Bengaluru was not within the jurisdiction of section 143(1)(a) of the Act. The ITAT emphasized the need for anomalies to be addressed through proper scrutiny assessment or reassessment procedures rather than adjustments under section 143(1)(a). Case-Laws Income Tax Mon, 18 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421241