https://www.taxtmi.com/circulars?id=5105 Prima facie disallowance is limited to claims that are (i) incorrect on the face of accompanying return information, (ii) unsupported by statutorily required documents filed with the return, (iii) in excess of explicit statutory limits where relevant data appears in the return, and (iv) patently inadmissible in law with no two opinions possible. No other prima facie disallowance may be made without the Commissioner's prior approval; subsequently furnished evidence may be considered by rectification as permitted by existing Board instructions. The procedure applies to returns pending processing on the circular's date. en-us Wed, 24 Aug 1994 00:00:00 +0530 Sat, 09 Aug 2008 14:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=5105 Prima facie disallowance is limited to claims that are (i) incorrect on the face of accompanying return information, (ii) unsupported by statutorily required documents filed with the return, (iii) in excess of explicit statutory limits where relevant data appears in the return, and (iv) patently inadmissible in law with no two opinions possible. No other prima facie disallowance may be made without the Commissioner's prior approval; subsequently furnished evidence may be considered by rectification as permitted by existing Board instructions. The procedure applies to returns pending processing on the circular's date. Circulars Income Tax Wed, 24 Aug 1994 00:00:00 +0530 https://www.taxtmi.com/circulars?id=5105