TaxTMI 
TaxTMI 
2022 (11) TMI 1499
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.... The present appeal has been filed by the assessee against the order of National Faceless Appeal Centre (NFAC), Delhi dated 04.08.2021. 2. Following grounds have been raised by the assessee: "1. That in the present case, employees contribution Rs. 5,70,838/- towards ESIC and EPF having been paid by the appellant employer before the date of filing return of income u/s 139(1) for the present peri....
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.... assessee raised the issue of disallowing the payment without providing an opportunity to establish the claim and the intimation u/s 143(1)(a) of the Income Tax Act, 1961. 5. The provisions of Section 143(1)(a) are as under: Assessment. "143. (1) Where a return has been made under section 139, or in response to a notice under sub-section (1) of section 142, such return shall be processed in t....
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....ction 139; or (vi) addition of income appearing in Form 26AS or Form 16A or Form 16 which has not been included in computing the total income in the return: Provided that no such adjustments shall be made unless an intimation is given to the assessee of such adjustments either in writing or in electronic mode: Provided further that the response received from the assessee, if any, shall be co....