Section 143(1)(a)(v) of the Income Tax Act
Income-tax Act, 2025: s.270
Section 143(1)(a)(v) falls under section 143 of the Income-tax Act, 1961, which corresponds to section 270 (Assessment) of the Income-tax Act, 2025.
Read section 270 of the 2025 Act
Correspondence checked against the ICAI tabular mapping of the two Acts and the BharatTax.co section commentary.
The decision most relied on for Section 143(1)(a)(v) is Lanjani Co-Operative Agri Service Society Ltd. (CPC) v. DCIT (146 Taxmann.com 468), cited in 33 of the 106 judgments on BharatTax that turn on this section.
Leading authorities on Section 143(1)(a)(v)
Adjustments under section 143(1)(a)(ii) cannot be made if the assessee's case is allowable on facts. The Assessing Officer or CPC cannot exercise powers under section 143(1) to make adjustments contrary to the facts allowable to the assessee, even when considering amended sections like 80AC.
