Debatable Issue cannot be adjusted in Section 143(1) intimation

Tangar Exports LLP Vs ACIT (ITAT Chennai)  The Assessing Officer has made adjustment of total income computed in the intimation received u/s.143(1) of the Act, towards deduction claimed u/s.80JJAA of the Act, in respect of employment of new employees on the ground that the assessee has not satisfied conditions prescribed therein, including filing of audit report in Form 10DA. It was explanation of the assessee before the learned CIT(A) that only prima-facie mistakes in computation of income can be adjusted in intimation received u/s.143(1), but not on the issues which need discussion and deli...