Arham Pumps v. DCIT (2022) 195 ITD 679 (Ahd.)(Trib.)

S. 143(1)(a) : Assessment-Intimation-Adjustment cannot be made unless an intimation is given of such adjustment in writing or in electronic mode-Employee’s contribution-Adjustment is invalid in law. [S. 36(1)(va),43B, 143(1)]

Held that a return can be processed under section 143(1) by making adjustments on six types of adjustments only, however, the first proviso to section 143(1)(a) makes it very clear that no such adjustment shall be made unless an intimation is given to assessee of such adjustment either in writing or in electronic mode. The adjustment made in respect of employees’ contribution is held to be bad in law.