Pinaki Chandra Ghose, J. - (1.) The instant appeal under section 260A of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') for the Assessment year 1989-90 was admitted for hearing on the following questions of law: 1) Whether disallowance under section 143(1)(a) of the Income Tax Act, 1961 can be made merely because proof in support of a claim made in the return is not annexed to the return? 2) Whether the Tribunal was justified in holding that the disallowance made by the Assessing Officer falls within the purview of prima facie adjustment within the meaning of section 143(1)(a) and its purported finding in this behalf are arbitrary, unreasonable and perverse
(2.) The facts of the case briefly are as follows: (a) The assessee filed its returns for the Assessment year 1989-90 along with the tax audit report under section 44AB of the Act. In the computation of income, the assessee claimed deduction of Rs.21,12,766/- under section 80G, being 50% of the donation amount of Rs.42,25,533/-. Serial No.7 of the tax audit report filed with the return reads as follows: JUDGEMENT_355_CALLT1_2010Html1.htm (b) In respect of the said return, an intimation under section 143(l)(a) of the Act was issued by the Assessing Officer on 6th August, 1990. In the said intimation, the Assessing Officer made, inter alia, the following adjustments: JUDGEMENT_355_CALLT1_2010Html2.htm
(3.) As a result of the aforesaid adjustments, the assessee was made liable for payment of additional tax over and above the normal tax.;