Held that the statutory due was paid before filing of return. Inadvertently showing in Audit Report  as not paid.  Error rectified by filing revised audit report. The assessment completed under section 143(3) of the Act. In the intimation under section 143(1) of the Act  the disallowance was made u/s 43B of the Act.  Since the assessment had been completed under section 143(3) of the Act, the demand raised under section 143(1) of the Act would be effaced and the demand raised in assessment completed under section 143(3) of the Act alone survived. Therefore, in the real sense, there was no prejudice caused to the assessee. Even otherwise, a mistake in the audit report, which was subsequently revised by filing a fresh audit report, had to be taken note. (AY.  2018-19)