https://www.taxtmi.com/caselaws?id=243191 The court found that the disallowance made by the Assessing Officer under Section 143(1)(a) of the Income Tax Act was improper as the officer failed to seek further details from the assessee before disallowing the claim. The court emphasized the importance of giving the assessee an opportunity to prove the validity of the claim and directed the matter to be remitted back to the Assessing Officer to follow the prescribed procedure under Section 40A(3) read with Rule 6DD. The Income Tax Appeal was allowed, Annexure A was quashed, and Annexures B and C were set aside, highlighting the significance of due process and adherence to statutory provisions in income tax assessments. en-us Mon, 16 Dec 2013 00:00:00 +0530 Mon, 27 Jan 2014 22:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243191 The court found that the disallowance made by the Assessing Officer under Section 143(1)(a) of the Income Tax Act was improper as the officer failed to seek further details from the assessee before disallowing the claim. The court emphasized the importance of giving the assessee an opportunity to prove the validity of the claim and directed the matter to be remitted back to the Assessing Officer to follow the prescribed procedure under Section 40A(3) read with Rule 6DD. The Income Tax Appeal was allowed, Annexure A was quashed, and Annexures B and C were set aside, highlighting the significance of due process and adherence to statutory provisions in income tax assessments. Case-Laws Income Tax Mon, 16 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243191