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Prima facie adjustments made under section 143(01)(a)--Scope of section 154--Clarification regarding
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....Act was disallowed as prima facie inadmissible, under section 143(1)(a), as the assessees had not furnished evidence of payment of tax, duty, etc. along with the return. However, later on, the deduction claimed was allowed under section 154 as the assessees subsequently furnished such evidence. 2. The aforesaid action of allowing the deduction subsequently under section 154 is not in accordance w....
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....), 33AB(2), 54(2), 54B(2), 54D(2), 54F(4), 54G(2), 80HH(5), 80HHA(4), 35D(4), 35E(6), 80HHB(3), 80HHC(4), 80HHD(6), 80-I(7), etc. In such cases also, where the exemption/ deduction claimed is disallowed as prima facie inadmissible for want of evidence in support thereof under section 143(1)(a), it cannot be subsequently allowed by a rectification order under section 154 if the assessee later on fu....