Non-issuance of notice under section 143(2) will make entire procedure adopted for escaped assessment invalid
Validity of Disallowance u/s 43B towards Overdue interest converted into loan, whether to be construed as constructive/deemed payment of interest
Validity of Income from undisclosed sources in respect of Addition u/s 68 with respect to sundry creditors without disturbing purchases
Reference made by the AO to Department Valuation Officer is not good in law: If the value of the asset disclosed by the assessee is more than the Fair market value.
Explanation 5A to Section 271(1)(c) shall not be applicable: If return of income is filed before due date ,at time of search for relevant previous year under appeal,
Disallowance of Sales promotion expenses is justified where the assessee fails to prove the genuineness of expense.