An assessment order making additions on matters beyond the scope and issues set out in the show cause notice is non est in law.
The Gujarat High Court in Margita Infra v. NEAC Delhi [2023] 458 ITR 101 (Gujarat HC) held that An assessment order making additions on matters beyond the scope and issues set out in the show cause notice is non est in law. Such action, coupled with denial of a requested hearing, constitutes a violation of section 144B and the principles of natural justice.
Assessments must strictly conform to the contours of the show cause notice and cannot travel beyond it.
The copy of the order is as under:
