https://www.taxtmi.com/caselaws?id=57808 A depreciation claim could not be summarily disallowed as a prima facie adjustment under section 143(1)(a) because the issue was debatable and required scrutiny beyond summary processing. The Tribunal treated the materials as showing that different views were possible on the claim, so the adjustment in the intimation was not justified. It also left undisturbed the order of the first appellate authority, with the result that the summary adjustment was held impermissible and the rectification challenge did not succeed. en-us Tue, 27 Feb 2001 00:00:00 +0530 Mon, 13 Dec 2010 16:07:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57808 A depreciation claim could not be summarily disallowed as a prima facie adjustment under section 143(1)(a) because the issue was debatable and required scrutiny beyond summary processing. The Tribunal treated the materials as showing that different views were possible on the claim, so the adjustment in the intimation was not justified. It also left undisturbed the order of the first appellate authority, with the result that the summary adjustment was held impermissible and the rectification challenge did not succeed. Case-Laws Income Tax Tue, 27 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57808