Bench: Shri G.D. Agrawal & Shri Mahavir Singh
disallowance of dalali expenses. For this, the assessee has raised following six grounds :- “1. The notice issued u/s 263 and the order passed u/s 263 are illegal as the same are not in conformity to the basic requirements of section 263. 2. Without prejudice to above, the notice and proceedings u/s 263 are invalid as the order passed