( 1 ) THE challenge in this W. P. is to an order passed u/s. 143 (1) of the Income-tax Act whereby certain adjustments have been carried out by the Income Tax Officer. which have resulted in taxable-income being computed.

( 2 ) THE petitioner filed a return for the assessment year 1989-90 and disclosed a loss of Rs. 53,850. 00. The Income Tax Officer. then issued an intimation dated 29. 10. 90 u/s. 143 (l) (a) alongwith explanation slip whereby petitioner was informed that certain additions were made as a result of which the total income computed came to Rs. 2,81,500. 00. The additions made were of five items. They were Corpus Donation of Rs. 1,62,500. 00; Retainership fee ofrs. 76,950. 00; Medicine expenses of Rs. 23,500. 00; Rent of Rs. 9,600. 00 and Maintenance expenses of Rs. 8,910. 00. The sum of Rs. 1,62,500. 00 was regarded by the petitioner as not taxable because it was a receipt towards Corpus of the Charitable Trust. The other four items were claimed as expenses and it is in this manner that the petitioner had declared a loss of Rs. 53,850. 00. The additions were made by the I. T. O. only for one reason viz. , that no proof in respect of the claim of the