ORDER

PER CHANDRA POOJARI, ACCOUNTANT MEMBER:

This appeal by assessee is directed against order of NFAC for the assessment year 2019-20 dated 21.3.2024. The assessee has raised following grounds of appeal:

1. The learned Commissioner of Income tax (Appeals) has erred in confirming the Intimation made u/s 143(1) of the Act. The Commissioner of Income tax (Appeals) should have on the facts and circumstances of the case, quashed the impugned Intimation as bad in law and void ab initio.

2. In any case without prejudice, the learned Assistant Director of Income Tax (CPC), Bangalore has erred in making an adjustment u/s. 143(1) which is not permitted by law. Such adjustment being bad in law is liable to be quashed.

3. Without prejudice, the learned CIT(A) has erred in confirming the denial of deduction u/s 801A of the Act as done by the Assessing officer on the ground that as the appellant is not liable for audit u/s 44AB of the Act, the due date for filing the return of income in the case of the appellant is 31.08.2019 only and not 31.10.2019. (extended) The conclusion drawn by authorities below is erroneous both on facts and