Held that section 143(1) mandates only processing the return of income to vouch for the arithmetical error , detect the incorrect claim of expenses , losses verify and cross check the claim made in the audit report ,claim of deductions , cross verify the income declared in form  26AS or form 16A etc , and the Revenue is not allowed to go beyond that . The Tribunal also held that  claims not made in the return  which has been processed and time for filing revised return has expired can be made only before the administrative officers or the Board and not in appeal .  ( AY. 2019 -20 ) ( ITA No. 1773 / Delhi /2024 dt. 19 -9 -2024 )