Section 143(1)(a) adjustment cannot be made on ground involving question of facts

Anita Seth Vs DCIT (ITAT Kolkata)

The question is limited as to whether the CPC u/s. 143(1)(a) of the Act can make any adjustment/addition in the aforesaid facts and circumstances. According to us, the CPC could not have made the adjustment since the question of fact arises on th

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