https://www.taxtmi.com/caselaws?id=22112 HC held that, under s.143(1)(a) and its first proviso, the Assessing Officer is empowered to make prima facie adjustments only where the inadmissibility of a claim is evident from the return and accompanying documents. Mere non-filing of proof for a deduction or for treating a receipt as non-taxable does not render the claim prima facie inadmissible and cannot justify an adjustment at the intimation stage. In such cases, the proper course is to issue notice under s.143(2) and call for evidence. The impugned intimation and rectification order under s.154 making additions were quashed, and the writ petition was allowed. en-us Fri, 25 Oct 1991 00:00:00 +0530 Tue, 09 Dec 2025 13:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22112 HC held that, under s.143(1)(a) and its first proviso, the Assessing Officer is empowered to make prima facie adjustments only where the inadmissibility of a claim is evident from the return and accompanying documents. Mere non-filing of proof for a deduction or for treating a receipt as non-taxable does not render the claim prima facie inadmissible and cannot justify an adjustment at the intimation stage. In such cases, the proper course is to issue notice under s.143(2) and call for evidence. The impugned intimation and rectification order under s.154 making additions were quashed, and the writ petition was allowed. Case-Laws Income Tax Fri, 25 Oct 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22112