Improper Income Adjustment u/s 143(1)(a)(vi) Contravenes Instruction No.10/2017, Challenge Upheld for Presumptive Income.

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....Rectification of mistake - adjustment made u/s 143(1)(a)(vi) to the returned income in respect of presumptive income declared u/s. 44AD - the Intimation, making adjustment by invoking clause (vi) of section 143(1)(a), is evidently debarred as violating the prescription of Instruction No.10/2017, which is binding on the Departmental Officers. - AT....