Addition on debatable and controversial issue is beyond the scope of section 143(1)

Himanshu Gupta Vs ITO (ITAT Jaipur) ITAT Jaipur held that addition by way of adjustment and intimation u/s 143(1) of the Act on debatable and controversial issue is beyond the scope of Section 143(1) of the Income Tax Act. Facts- The assessee is a Doctor. For 3 years, the assessee did his internship with Medanta Hospital. Consequently, the assessee received the stipend for the same and the hospital deducted TDS on such payment. As per the case of the assessee, the payment of stipend is exempt as income and claimed credit of TDS which was deducted on the same. However, it is important to mentio...