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<h1>High Court upholds ITAT decision on guest house expenses disallowance. Section 143 notice timing crucial.</h1> The High Court of Madhya Pradesh dismissed the Revenue's appeal on the disallowance of guest house expenses. The Income-tax Appellate Tribunal's decision ... - High Court of Madhya Pradesh dismissed the appeal by the Revenue regarding disallowance of guest house expenses. The Income-tax Appellate Tribunal's decision was upheld, stating that issuing notice under section 143(1)(a) after 143(2) was not permissible. The court referred to a previous case to support this decision. The disallowance under section 143(1)(a) was deemed unjustified as the issue was debatable. No substantial question of law was found, and the appeal was dismissed.