Show cause notice issued in routine manner cannot be considered a valid notice

Smt. Priyanka Agarwal Vs DCIT (ITAT Jaipur)

Taking into facts and circumstances of the case it is an evident from the show cause notice u/s 274 read with section 271AAB of the Act that the Assessing Officer was not clear i.e whether it is for the clause (a) or clause (b) or clause (c) of section 271AAB(1) of the Act. Where the ld. CIT(A) and the AO failed to note that the surrendered income is not always undisclosed income. In the present case the assessee declared income of Rs. 24,67,900/- which includes surrendered income of Rs. 2,24,

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