Delhi H.C : Whether where there is no information available in return that prima facie a claim or allowance is inadmissible, adjustments under section 143(1)(a) cannot be made for lack of proof in support of claim made by assessee

High Court Of Delhi Easter Industries Ltd. VS. Union Of India Assessment Year : 1989-90 Section : 143 Sanjiv Khanna And R.V. Easwar, JJ. IT Appeal No. 1250 Of 1990 May 14, 2012 ORDER 1. Easter Industries Limited has filed the present writ petition impugning three adjustments made by the Assessing Officer under Section 143(1)(a)…

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