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Income Tax - Highlights / Catch Notes

Home Highlights February 2023 Year 2023 This

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

February 24, 2023

Case Laws     Income Tax     HC

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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