Disallowance of Expenses

What can be the reason for the notice issued u/s 143(1)(a)(iv)?

Hi @emmy

Notice under section143(1)(a)(iv) is issued when an expense has been incorrectly claimed in the ITR filed. If an expense is disallowed under the audit report but the assessee claims it in the income tax return. Notice under section 143(1)(a)(iv) is issued to disallow such expense.