2008 (8) TMI 913

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..... assed in revision is invalid because it travels beyond the scope of the show cause notice. It is common ground that the revisional order is based on grounds, some of which were not found in the show cause notice. The tribunal, therefore, has said that the order is in breach of principles of natural justice. Requirement of show cause notice is incorporated in law, so that a person to whom the show .....

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..... er:- Whether the Hon ble ITAT is right in holding that the AO made sufficient enquiries about the assessee s claim of expenses made in the re-revised return of income without considering that further examinations to arrive at a definite finding was required after statement in assessee s letter dated 13-2-2004 that the expenses were for security purposes and that payments have been made out of .....

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