https://www.taxtmi.com/caselaws?id=470163 Ad hoc disallowances of Diwali expenses, Pooja expenses and godown rent were criticised because the prescribed assessment procedure was not followed after review suggestions, including an opportunity for the Assessing Officer to confront the assessee. The first appellate authority was also required to decide the appeal on merits through a reasoned order under Section 250(6), rather than dismissing it for non-prosecution. The material before the Tribunal indicated that the expenses were incurred for business purposes, and the additions were deleted. en-us Tue, 18 Mar 2025 00:00:00 +0530 Fri, 17 Jul 2026 21:38:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470163 Ad hoc disallowances of Diwali expenses, Pooja expenses and godown rent were criticised because the prescribed assessment procedure was not followed after review suggestions, including an opportunity for the Assessing Officer to confront the assessee. The first appellate authority was also required to decide the appeal on merits through a reasoned order under Section 250(6), rather than dismissing it for non-prosecution. The material before the Tribunal indicated that the expenses were incurred for business purposes, and the additions were deleted. Case-Laws Income Tax Tue, 18 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470163