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2002 (5) TMI 18 - HC - Income TaxIn this appeal the Revenue has challenged the order of the Income-tax Appellate Tribunal relating to the assessment year 1990-91 on the issue of disallowance of Rs. 15,84,216 made under section 43B of the Act while processing the return under section 143(1)(a) of the Act. - We are in respectful agreement with the judgment of S. R. F. Charitable Trust's case in which their Lordships have held that the stage of furnishing of proof is reached as and when the proof is demanded by the Income-tax Officer on a notice under section 143(2) being issued. If no proof in support of the claim was available with the Income-tax Officer, he could have issued a notice under section 143(2), but he could not have unilaterally made this disallowance by seeking to invoke the provisions of the first proviso to section 143(1). - We have carefully perused the impugned judgment of the Tribunal. In our considered opinion, no interference is called for. Consequently, the appeal is accordingly dismissed.
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