2009 (11) TMI 395

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.... The judgment of the court was delivered by C. N. Ramachandran Nair J.- The question raised in the appeal filed by the Revenue is whether the Tribunal was justified in cancelling the assessment made under section 143(1)(a) for the reason that disallowances made do not fall within the description "prima facie inadmissible items".  After hearing both sides and after going through the proceed....

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....e reason for disallowance is based on the disallowance under section 32A(3)(ii) of the Act. We are of the view that the claim is prima facie inadmissible because it is obviously beyond the period of limitation provided under the Act. Further, the next item of disallowance is prior period expenses and the assessee was not shown in the return and annexures as to the provision under which claim of de....