https://www.taxtmi.com/caselaws?id=772530 The ITAT Pune upheld CPC's validity in making prima-facie adjustments under section 143(1) regarding salary income from UK employment, rejecting the assessee's contention that debatable issues cannot be processed automatically. The Tribunal noted that CPC processing lacks human intervention and operates through computer commands, making it impractical to identify every debatable issue. However, regarding the failure to consider Schedule-FA details and grant proper hearing opportunities for foreign tax credit claims, the ITAT restored the matter to JAO for de novo adjudication of salary taxation issues, source deductions, and connected matters, directing adequate hearing opportunities for the assessee. en-us Fri, 06 Jun 2025 00:00:00 +0530 Tue, 10 Jun 2025 08:43:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772530 The ITAT Pune upheld CPC's validity in making prima-facie adjustments under section 143(1) regarding salary income from UK employment, rejecting the assessee's contention that debatable issues cannot be processed automatically. The Tribunal noted that CPC processing lacks human intervention and operates through computer commands, making it impractical to identify every debatable issue. However, regarding the failure to consider Schedule-FA details and grant proper hearing opportunities for foreign tax credit claims, the ITAT restored the matter to JAO for de novo adjudication of salary taxation issues, source deductions, and connected matters, directing adequate hearing opportunities for the assessee. Case-Laws Income Tax Fri, 06 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772530