Tribunal held that while considering scope of section 154 for making prima facie adjustment while processing return under S. 143(1)(a), whenever any debatable issue was involved, an explanation of assessee was required, then on such issue, no prima facie adjustment in an ex-parte proceedings could be made. (AY. 2015-16)
City Manager Association v. ACIT(2019) 74 ITR 57 (SN) (Ahd.)(Trib.)
S. 154 : Rectification of mistake-When issues were debatable one, where more than one opinion was possible, no adjustment under section 143(1)(a) is permissible. [S. 143(1)(a)]