Tribunal held that the return of the assessee pertaining to the assessment year 2016-17 was processed under section 143(1) on June 25, 2017, i. e., after the date of insertion of clause (v) to section 143(1), i. e, after April 1, 2017. The contention of the Department was that, if the processing of return of any assessment year was done after April 1, 2017, the provisions of clauses (iii) to (vi) inserted with effect from April 1, 2017 could be applied. In that case, the proviso mandating giving of intimation to the assessee to the proposed adjustment should have also been followed by the Department. It was so because the proviso was also inserted in section 143(1) along with clauses (iii) to (vi) by the Finance Act, 2016. Since no such intimation was given to the assessee, the adjustment was liable to be deleted. Since the controversy was related to the power of the Assessing Officer in processing return under section 143(1) there was no need to examine the provisions of section 80AC .( AY.2016-17)