ITAT Quashes ₹2.25 Cr 69C Addition as Traveled Beyond Show-Cause Notice

Robust Resorts & Hospitality LLP Vs DCIT (ITAT Delhi) If the allegation in the notice is not the basis of final addition, the assessment is vitiated- AO Cannot Travel Beyond Show-Cause Notice- ITAT Delhi Quashes 69C Addition In this appeal, Assessee challenged an addition of ₹2,25,87,173 made u/s 69C on account of alleged unaccounted expenditure, based on material found during survey on Mayfair Resorts India Pvt Ltd. AO issued a show-cause notice asking why transactions with Mayfair Resorts should not be treated as bogus expenses, even though AO himself recorded in the assessment order t...