SIS CASH SERVICES PRIVATE LIMITED,PATNA vs. ADIT, CPC, BANGALORE, BANGALORE

In the result, this appeal of assessee is dismissed

ii) The adjustments made to the order u/s.143(1) through rectification u/s. 154 of the Act, is beyond the scope of section 143(1), since only prima facie adjustments are permitted thereon, and certainly not adjustments which pertain to debatable issues. The Ld. AR relied on the case of Kvaverner John Brown Engg. (India) P. ltd. Vs. ACIT