Section 143(1)(a) adjustment cannot be made on ground involving question of facts

Anita Seth Vs DCIT (ITAT Kolkata) The question is limited as to whether the CPC u/s. 143(1)(a) of the Act can make any adjustment/addition in the aforesaid facts and circumstances. According to us, the CPC could not have made the adjustment since the question of fact arises on the factual matrix of this case as noted above. The assessee’s contention is that the amount of Rs. 31,21,167/- is included in the turnover of Rs. 52,81,344/-. Therefore, merely based on TDS entries given in Form 26AS for deduction of tax u/s. 194J, the adjustment could not have been made without conducting any enquir...