Disallowance of revenue expense claim without fair hearing violated law. Late return accepted earlier. Contradictory stance unjustified. Relief granted.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Adjustment u/s 143(1) disallowing revenue expenditure claim u/s 11(1) was made without providing reasonable opportunity to assessee, violating second Proviso of Section 143(1). Return filed beyond due date u/s 139(1). Same return accepted u/s 143(3) proceedings. Impugned appeal order unjustified as same authority cannot take divergent view on same return. Addition deleted as Assessing Officer violated second Proviso of Section 143(1) by not granting reasonable opportunity. Appeal allowed, impugned order set aside.....