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Income Tax - Highlights / Catch Notes

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Additions beyond the scope of show cause notice - assessment u/s ...

Income Tax

February 24, 2023

Additions beyond the scope of show cause notice - assessment u/s 143(3) r.w.s. 144 - addition 50 times more to the income proposed - Assessment order is also contrary to the scheme of I.T Act because the additions are made beyond the scope and issues in the show cause notice resulting in actual income assessed at 50 times then proposed to be assessed in the show cause notice - HC

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