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2006 (9) TMI 120 - HC - Income TaxAdditional tax under section 143(1)(a) & development allowance u/s 33A- Appellant had claimed a development allowance u/s 33A. The assessing authority disallowed the said claim for lack of certificate from the Tea Board in Form No. 5 as required u/s 33A r.w.r. 8A of the Income-tax Rules. The assessing authority also made an adjustment u/s 143(1)(a). The appellant preferred an appeal before the Commissioner of Income-tax (Appeals) and the appellate authority granted the relief to the petitioner by deleting the additional tax charged u/s 143(1A) – We, hold that an adjustment under section 143(1)(a) can only be made where the claim, prima facie, is inadmissible and not in the cases, where proof is required to establish the claim. - we find that the required certificate in Form No. 5 from the Tea Board was later on submitted and it was accepted by the Tribunal to the extent of the amount mentioned therein and as such the provisions of the first proviso to section 143(1)(a) were not attracted in the present case. - assessee is entitled to claim deduction and the assessee is not liable to pay additional tax under section 143(1)(a).
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