CPC cannot make adjustment to Tax Income under any other head

Kalebudde Logistics Vs DCIT (ITAT Bangalore) While processing return of income u/s 143(1), the CPC noticed that the assessee has not declared any income under the head Income from House Property and Income from other sources. Accordingly, adjustments were made in the intimation by including house property income of Rs.20,38,470/- and income from other sources of Rs.2,07,425/-. The Ld A.R submitted that the adjustment made to house property income amounting to Rs.20,38,470/- is included in the Godown sub-letting charges of Rs.29,12,100/-. Similarly the adjustment made to income under the head I...