2001 (2) TMI 878

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....ppeal filed by the assessee is directed against the order of the DCIT (Appeals) dated 28-8-1996 and the only issue is as to whether Assessing Officer was justified in disallowing deduction on account of donation claimed under section 80G by way of prima facie adjustment under section 143(1)(a). 2. Assessee filed return on 1-9-1993 declaring total income at Rs. 82,420. Disallowance of an amount of....

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..... He further submitted that in any case, the issue is not amenable to be the subject matter of prima facie adjustment under section 143(1)(a). 4. On the other hand, ld. Deptl. Representative produced a copy of receipt issued by Vasavi Academy of Education dated 15-6-1992, on the back of which the following is, what is written. "Towards donation for seat to Mech. Engg. for Sandeep V. Nagda Donat....