https://www.taxtmi.com/caselaws?id=70979 The Tribunal ruled in favor of the appellant, holding that the Assessing Officer exceeded jurisdiction by disallowing expenses claimed on bonus/commission without proper investigation or issuing a notice under section 143(2). The Tribunal emphasized the need for clear identification of prima facie disallowable items and highlighted that debatable matters are outside the scope of section 143(1)(a). The decision underscored the importance of following due process and conducting thorough assessments before disallowing claims, ultimately allowing the appeal. en-us Mon, 30 Nov 1992 00:00:00 +0530 Wed, 20 Apr 2011 14:54:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70979 The Tribunal ruled in favor of the appellant, holding that the Assessing Officer exceeded jurisdiction by disallowing expenses claimed on bonus/commission without proper investigation or issuing a notice under section 143(2). The Tribunal emphasized the need for clear identification of prima facie disallowable items and highlighted that debatable matters are outside the scope of section 143(1)(a). The decision underscored the importance of following due process and conducting thorough assessments before disallowing claims, ultimately allowing the appeal. Case-Laws Income Tax Mon, 30 Nov 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70979