https://www.taxtmi.com/caselaws?id=12266 The Delhi High Court upheld the decision of the Income-tax Appellate Tribunal in a case involving a challenge to the disallowance under section 43B of the Income-tax Act for the assessment year 1990-91. The court emphasized the necessity of proper evidence before disallowing deductions under section 43B, stating that the Income-tax Officer cannot unilaterally disallow a claim without issuing a notice under section 143(2) to demand proof from the assessee. The court dismissed the appeal, directing each party to bear their own costs, based on principles of natural justice and the requirement for proper evidence in such matters. en-us Fri, 31 May 2002 00:00:00 +0530 Sat, 20 Feb 2010 16:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12266 The Delhi High Court upheld the decision of the Income-tax Appellate Tribunal in a case involving a challenge to the disallowance under section 43B of the Income-tax Act for the assessment year 1990-91. The court emphasized the necessity of proper evidence before disallowing deductions under section 43B, stating that the Income-tax Officer cannot unilaterally disallow a claim without issuing a notice under section 143(2) to demand proof from the assessee. The court dismissed the appeal, directing each party to bear their own costs, based on principles of natural justice and the requirement for proper evidence in such matters. Case-Laws Income Tax Fri, 31 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12266