https://www.taxtmi.com/caselaws?id=769215 An adjustment under section 143(1)(a) could not be made to disallow a section 54 deduction where no such deduction was claimed in the return of income. The processing of a return by intimation is limited to prima facie adjustments expressly permitted at that stage, and a disallowance cannot be sustained on the basis of a claim that does not exist in the return. The adjustment and resulting addition were therefore inadmissible and were deleted in favour of the assessee. en-us Mon, 24 Mar 2025 00:00:00 +0530 Tue, 22 Apr 2025 08:31:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769215 An adjustment under section 143(1)(a) could not be made to disallow a section 54 deduction where no such deduction was claimed in the return of income. The processing of a return by intimation is limited to prima facie adjustments expressly permitted at that stage, and a disallowance cannot be sustained on the basis of a claim that does not exist in the return. The adjustment and resulting addition were therefore inadmissible and were deleted in favour of the assessee. Case-Laws Income Tax Mon, 24 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769215