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2007] 291 ITR 262 HIGH COURT OF KERALA A.I. Kurian v. Commissioner of Income-tax, Cochin C.N. RAMACHANDRAN NAIR, J. OP NO. 17999 OF 2001 (P) DECEMBER 20, 2006 Section 143, read with section 57, of the Income-tax Act, 1961 - Assessment - Prima facie adjustment - Assessment years 1995-96 and 1996-97 - Assessee claimed deduction of amounts pertaining to salary paid to driver of car against income from other sources - Assessing Officer disallowed said claims by invoking clause (iii) of first proviso to section 143(1)(a) - Assessee challenged said order in revision under section 264 on ground that deduction claimed was not item prima facie inadmissible under clause (iii) of first proviso to section 143(1)(a) and claim was made under section 57(iii), which is a residuary clause providing for deductions in computation of income from other sources - However, Commissioner rejected revision petition - Whether generally items of expenditure falling under residuary entry of section 57(iii) or for that matter, even section 37(1) should not be disallowed as prima facie inadmissible, unless claim is expressly barred by any statutory provision - Held, yes - Whether in order to establish that claim is not prima facie inadmissible under clause (iii) of first proviso to section 143(1)(a) assessee has to establish with details before revisional authority that claim is prima facie admissible - Held, yes - Whether since assessee had not established before Commissioner with details that claim was maintainable under section 57(iii), revisional order of Commissioner was to be sustained - Held, yes Section 143, read with section 57, of the Income-tax Act, 1961 - Assessment - Prima facie adjustments - Assessment years 1995-96 and 1996-97 -Assessee claimed deduction of depreciation on car against income from other sources - Assessing Officer disallowed said claim by invoking clause (iii) of first proviso to section 143(1)(a) - Assessee challenged said order in revision under section 264 on ground that deduction claimed was not item prima facie inadmissible under clause (iii) of first proviso to section 143(1)(a) and claim was made under section 57(iii) - Commissioner rejected revision…

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