https://www.taxtmi.com/caselaws?id=291409 The appeal was allowed in favor of the assessee. The Tribunal found that the notice under Section 143(2) was issued without jurisdiction by the Assistant Commissioner of Income Tax, rendering the assessment order invalid. Disallowances made beyond the limited scrutiny scope were deemed invalid as they lacked prior approval from higher authorities. The disallowance under Section 43B for service tax payment was deleted due to factual inaccuracies, and the disallowance of employees' contribution towards provident fund was overturned following legal precedents. en-us Wed, 18 Mar 2020 00:00:00 +0530 Mon, 09 Nov 2020 17:11:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291409 The appeal was allowed in favor of the assessee. The Tribunal found that the notice under Section 143(2) was issued without jurisdiction by the Assistant Commissioner of Income Tax, rendering the assessment order invalid. Disallowances made beyond the limited scrutiny scope were deemed invalid as they lacked prior approval from higher authorities. The disallowance under Section 43B for service tax payment was deleted due to factual inaccuracies, and the disallowance of employees' contribution towards provident fund was overturned following legal precedents. Case-Laws Income Tax Wed, 18 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291409