The assessee had executed conveyance in the previous year relevant to A.Y. 2019-20 and hence offered the income arising from transfer of asset in earlier years as income for A.Y. 2019-20 and claimed credit for tax deducted at source in earlier year. However, while processing return u/s. 143(1) of the Act, the credit claimed for tax deducted in earlier year was not allowed.  The appeal filed by the assessee was dismissed by the CIT(A) on the ground that no adjustment to the income had been done in the section 143(1) intimation. On further appeal, the Tribunal held that section 246A cannot be read in a manner so as to only include those cases where adjustments have been made to the “income” of the assessee and exclude adjustments made in the intimation issued u/s. 143(1),which have an impact on the “amount of tax determined”. Accordingly, the matter was set aside to the file of the CIT (A) to hear the appeal of the assessee on the merits, after giving due opportunity of hearing to the assessee, in accordance with law. (AY.  2019-20)