Refer to the Article titled, –

“Adjustment By Income Tax Department U/S 143(1)(a) In Respect Of Debatable Issue”

(Posted on May 30, 2020 by editor Posted in Articles — 21 Comments ↓)

EXTRACTS (:

“DUE TO THE SETUP OF THE CENTRAL PROCESSING CENTRE, ALL THE INCOME TAX RETURNS FILED BY THE ASSESSEES ARE PROCESSED THROUGH COMPUTER PROCESSING. NO MANUAL INTERVENTION IS DONE. Presently the assessees are getting notices from the income tax central processing center for adjustments under section 143(1)(a) of the Income tax Act. AS PER THE NOTICES ISSUED, EXPLANATIONS ARE CALLED FOR FROM THE ASSESSEE FOR WHY ADJUSTMENT SHOULD NOT BE MADE IN THEIR RETURNED INCOME.”

Posted comment-

“vswami says:

July 16, 2022 at 8:43 am

Based on own experience: For AY 2022-23, personal tax return (as a SSC of age 85 plus) filed has been favoured with a fast-sent INTIMATION; but Lo! raising a DEMAND for over Rs.40,000. THE REPULSIVE BUT AWESOME REASON INFERRED IS THAT CREDIT NOT BEEN ALLOWED DUE FOR TDS FROM BANK INTEREST, THOUGH DULY REPORTED /UPLOADED BY THE BANK IN 26AS ON THE ITD PORTAL, WITH NO MISMATCH FOUND. FOR THAT MATTER, THE ACK. RECEIVED FROM THE CPC FOR THE E-FILED RETURN, WITH CORRECTLY FILLED IN/ E-FILLED DATA SHOWS A NIL BALANCE OF TAX PAYABLE.”

Differently Put: In the CPC Ack., automatically produced and received, TDS credit as auto- filled duly figured in/was allowed. As such, what is quite intriguing is as to why and how then in the INTIMATION that has not been likewise done; unless omitted to be done manually!?

Will the Author(s) care/mind to enlighten!