https://www.taxtmi.com/caselaws?id=309716 Adjustment under section 143(1)(a) is confined to the specific categories authorised by the statute, and the assessee's response must be considered before any disallowance is made. A reasoned order is required because the CPC acts in a quasi-judicial capacity while processing returns. The Finance Act, 2021 amendment concerning employees' contribution under section 36(1)(va) was held to apply prospectively, so the pre-amendment position continued to govern the year in question. On that basis, provident fund and ESI contributions paid before the due date for filing the return under section 139(1) could not be disallowed merely because they were deposited after the welfare-law due date; the adjustment was deleted. en-us Thu, 19 May 2022 00:00:00 +0530 Tue, 19 Sep 2023 08:00:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=309716 Adjustment under section 143(1)(a) is confined to the specific categories authorised by the statute, and the assessee's response must be considered before any disallowance is made. A reasoned order is required because the CPC acts in a quasi-judicial capacity while processing returns. The Finance Act, 2021 amendment concerning employees' contribution under section 36(1)(va) was held to apply prospectively, so the pre-amendment position continued to govern the year in question. On that basis, provident fund and ESI contributions paid before the due date for filing the return under section 139(1) could not be disallowed merely because they were deposited after the welfare-law due date; the adjustment was deleted. Case-Laws Income Tax Thu, 19 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=309716