There are various matters in which the assessing officers are making addition and adjustment and enhancing theincome of the assessee without adhering to the provisions of the Act, specifically in debatable and doubtful matters.

There are various judgments is support of this contention which are listed below:

(1993) 199 ITR (Rja)- JKS Employees Welfare Fund:
"In the following cases, the adjustments made by the assessing officer were not approved. While in majority of the cases, the assessments are now made under the summary assessment scheme, there are strict limitations on the powers of the assessing officer in making such assessments. A matter which is considered and decided by the appellate authority partially in favour of the assessee and partially in favour of the department can not be rectified in view of the Section 154(1a). Moreover, where the order under Section 143(1)(a) is followed by a regular assessment under Section 143(3), the order u/s 143(1)(a) in so far as it is contrary to the regular assessment under section 143(3) cases to the executable and becomes ineffective."

In another case,where under Section 143(1)(a), the assessing officer made an addition by way of prima income from other sources rather than as business income as shown by the assessee, such addition could not be sustained under section 143(1)(a).

Namdang Tea Co. (India) Ltd. v. By CIT (1997) 226 ITR 867:
The assessing officer added interest on deposit on loan to the assessee's income by way of prima facie adjustments under section 143(1)(a). The assessee contended that the addition of various incomes to the total income in purported exercise of powers under section 143(1)(a) of the Act. It was illegal and without jurisdiction. It was submitted by the assessee that the assessing authority acted without jurisdiction in adding the amount of interest on deposits and interest on loan, holding, inter alia, that these were not business income but income from other sources. It was submitted that under Section 143(1)(a), the revenue was not competent to make the adjustment holding that the income derived from interest ondeposits was income from other sources, and that the action of the assessee officer in adding the various incomes to the total income in the purported exercise of the power under Section 143(1)(a) of the Act was illegal and without jurisdiction.

Held that the revenue did not dispute the legal position. Therefore, the addition of the amount was not justified under section 143(1)(a).

Conclusion: Thus, it will be seen from above that the matters which are debatable can not be covered as a prima facie adjustments while processing the return u/s 143(1)(a).

The Jindals are Delhi-based chartered accountants.