https://www.taxtmi.com/caselaws?id=169870 The Tribunal upheld the CIT(A)'s decision regarding the disputed service of notice u/s 143(2), advising the assessee to file a revision before the Commissioner of Income Tax. However, the Tribunal allowed the appeal in part for the disallowance u/s 43B of the Act, setting aside the CIT(A)'s order and remanding the matter to the Assessing Officer for verification. The Tribunal emphasized that since the assessee did not claim the deduction for service tax in their Profit and Loss Account, the disallowance under Section 43B did not apply. en-us Fri, 14 Mar 2014 00:00:00 +0530 Tue, 24 Jun 2014 11:08:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169870 The Tribunal upheld the CIT(A)'s decision regarding the disputed service of notice u/s 143(2), advising the assessee to file a revision before the Commissioner of Income Tax. However, the Tribunal allowed the appeal in part for the disallowance u/s 43B of the Act, setting aside the CIT(A)'s order and remanding the matter to the Assessing Officer for verification. The Tribunal emphasized that since the assessee did not claim the deduction for service tax in their Profit and Loss Account, the disallowance under Section 43B did not apply. Case-Laws Income Tax Fri, 14 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169870