Prima facie disallowance under section 143(1)(a) prevents later allowance by rectification under section 154. Prima facie disallowance under section 143(1)(a) of claims lacking required documentary proof cannot be subsequently allowed by a rectification under section 154; where law conditions deductions or exemptions on filing evidence with the return, such initial disallowance is not a mere apparent error and cannot be remedied later by section 154 without contravening statutory filing requirements and administrative efficiency.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Prima facie disallowance under section 143(1)(a) prevents later allowance by rectification under section 154.
Prima facie disallowance under section 143(1)(a) of claims lacking required documentary proof cannot be subsequently allowed by a rectification under section 154; where law conditions deductions or exemptions on filing evidence with the return, such initial disallowance is not a mere apparent error and cannot be remedied later by section 154 without contravening statutory filing requirements and administrative efficiency.
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