Assessment Quashed for Failure to Issue Mandatory Show Cause Notice

ITO Vs Shubhankar Estates Pvt. Ltd. (ITAT Bangalore)

Assessment Order Passed Without Issue of Show Cause Notice In Cass Based Scrutiny Is Invalid

11.2 Thus, from the above, the ld. CIT(A)/NFAC not only allowed the appeal of the assessee on merits but also on the legal ground stating that the breach of CBDT instruction which cast mandatory obligation on the AO to issue prior show cause notice before making addition in the assessment order are liable to be quashed. On going through the grounds of appeal, we take a note of the fact that the revenue has raised m

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