SCN mentioning proposed additions U/s. 144B(xvi) is a mandatory requirement

Smt. Parmjit Kaur Vs ITO (ITAT Amritsar) iTAT held that issuance of Show Cause Notice (SCN), mentioning the proposed additions under section (U/s.) 144B(xvi), is a mandatory requirement and any assessment order passed without issuance of such Show Cause Notice is bad in law. In our view, in the instant case, the Show Cause Notice, referred to in the final Assessment Order, was never served upon the appellant asseessee rendered the assessment bad in law. On identical facts the Hon’ble Delhi High Court in the case of ‘Bharat Aluminium Company Ltd. Vs. Union of India* [2022] 134 com 187 dated...