https://www.taxtmi.com/caselaws?id=12762 After scrutiny proceedings are initiated by notice under section 143(2), the Assessing Officer cannot shift to an intimation under section 143(1)(a) for a prima facie adjustment; the earlier scrutiny process is not displaced by a later summary adjustment. A disallowance of guest house expenses also fell outside section 143(1)(a) because the underlying issue was debatable and therefore not amenable to prima facie disallowance. On that basis, the Revenue's appeal did not succeed and no substantial question of law arose. en-us Fri, 20 Apr 2001 00:00:00 +0530 Thu, 21 May 2009 18:10:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12762 After scrutiny proceedings are initiated by notice under section 143(2), the Assessing Officer cannot shift to an intimation under section 143(1)(a) for a prima facie adjustment; the earlier scrutiny process is not displaced by a later summary adjustment. A disallowance of guest house expenses also fell outside section 143(1)(a) because the underlying issue was debatable and therefore not amenable to prima facie disallowance. On that basis, the Revenue's appeal did not succeed and no substantial question of law arose. Case-Laws Income Tax Fri, 20 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12762