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ITAT Quashes ₹2.25 Cr 69C Addition as Traveled Beyond Show-Cause Notice
Case Law Details
- Case Name
- Robust Resorts & Hospitality LLP Vs DCIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2016-17
- Courts
- All ITAT, ITAT Delhi
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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 a...
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