Debatable issues cannot be adjusted by way of intimation under section 143(1)(a)

Satpal Singh Sandhu Vs DCIT (ITAT Raipur) The present appeal filed by the assessee is directed against the order passed by the Commissioner of Income-Tax (Appeals), National Faceless Appeal Center (NFAC), Delhi, dated 27.09.2022, which in turn arises from the intimation issued by the Centralized Processing Center (CPC)/A.O. under Sec. 143(1) of the Income-tax Act, 1961 (in short ‘the Act’) dated 21.02.2020 for the assessment year 2019-20. The assessee has assailed the impugned order on the following grounds of appeal before us : “1. That in the facts and circumstances of the case, the Na...