Right tax has to be collected from the right person: ITAT Delhi

Arya Samaj Vs ITO (ITAT Delhi) Before ITAT, it was pleaded that the assessee has wrongly filled the column A(i) pertaining to “Other details” the ITR7 and since CPC is a automated process, the adjustment has also been wrongly made. It was argued that had there been a notice issued before making an adjustment, the same would have been brought to the notice of the revenue authorities. On the other hand, the ld. DR argued that the order u/s 143(1) is based on the return filed by the assessee. Having gone through the entire factum of the case, we hold that a right tax has to be collected from ...