https://www.taxtmi.com/caselaws?id=789166 Adjustment of disclosed dividend income as taxable under section 143(1) was not permissible where the exemption claim under section 10(34) required substantive examination and had already been accepted on scrutiny under section 143(3). A prima facie processing adjustment cannot finally reject an exemption claim based on a schedule mismatch, because that goes beyond the limited scope of section 143(1). Once the regular assessment examined the same issue on merits and made no addition, the summary intimation could not survive on that point. The deletion of the adjustment was therefore sustained, and no adverse addition remained in the scrutiny assessment. en-us Fri, 20 Feb 2026 00:00:00 +0530 Sat, 04 Apr 2026 08:53:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789166 Adjustment of disclosed dividend income as taxable under section 143(1) was not permissible where the exemption claim under section 10(34) required substantive examination and had already been accepted on scrutiny under section 143(3). A prima facie processing adjustment cannot finally reject an exemption claim based on a schedule mismatch, because that goes beyond the limited scope of section 143(1). Once the regular assessment examined the same issue on merits and made no addition, the summary intimation could not survive on that point. The deletion of the adjustment was therefore sustained, and no adverse addition remained in the scrutiny assessment. Case-Laws Income Tax Fri, 20 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789166