https://www.taxtmi.com/caselaws?id=790125 The HC held that an adjustment under section 143(1)(a) is limited to patent errors and prima facie inadmissible claims, and cannot involve a merits-based disallowance where the underlying tax position is debatable. Applying that principle, it found that delayed employees' contributions to ESI and EPF could not be disallowed in summary processing when the legal issue under section 36(1)(va) was unsettled at the time of intimation. The summary disallowance was therefore set aside and the matter left open for action in accordance with law. en-us Thu, 16 Apr 2026 00:00:00 +0530 Mon, 20 Apr 2026 08:30:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790125 The HC held that an adjustment under section 143(1)(a) is limited to patent errors and prima facie inadmissible claims, and cannot involve a merits-based disallowance where the underlying tax position is debatable. Applying that principle, it found that delayed employees' contributions to ESI and EPF could not be disallowed in summary processing when the legal issue under section 36(1)(va) was unsettled at the time of intimation. The summary disallowance was therefore set aside and the matter left open for action in accordance with law. Case-Laws Income Tax Thu, 16 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790125