The return was filed belatedly and in the return of income chapter VIA deduction was claimed . While processing the return the claim was disallowed and adjustment was made . When the recovery proceedings were started the assessee filed the writ petition . Dismissing the petition the Court held that the   provisions of Section 80AC(ii) make it clear that any deduction that is claimed under Part C of Chapter VIA would be admissible only if return of income in that case were filed within prescribed due date. Scope of an ‘intimation’ under Section 143(1)(a), extends to the making of adjustments based upon errors apparent from the return of income and patent from the record. Thus to say that the scope of ‘incorrect claim’ should be circumscribed and restricted by the Explanation which employs the term ‘entry’ would, not be correct and the provision must be given full and unfettered play. The explanation cannot curtail or restrict the main thrust or scope of the provision and due weightage as well as meaning has to be attributed to the purposes of Section 143(1)(a). Provisions of Section 80AC(ii) make it clear that any deduction that is claimed under Part C of Chapter VIA would be admissible only if the return of income in that case were filed within the prescribed due date. Thus no claim under any of the provisions of Part C of Chapter VIA would be admissible in the case of a belated return. Held that  no claim under any of provisions of Part C of Chapter VIA would be admissible in case of a belated return. (AY. 2018 -19 )