2001 (4) TMI 18 - HC - Income Tax

Summary

High Court of Madhya Pradesh dismissed the appeal by the Revenue regarding disallowance of guest house expenses. The Income-tax Appellate Tribunal's decision was upheld, stating that issuing notice under section 143(1)(a) after 143(2) was not permissible. The court referred to a previous case to support this decision. The disallowance under section 143(1)(a) was deemed unjustified as the issue was debatable. No substantial question of law was found, and the appeal was dismissed.