The honourable Delhi High Court in the matter of USHA RANI GIRDHAR Vs. INCOME TAX OFFICER {W.P.(C) 16090/2022 & C.M.Nos.50220-50221/2022} has held that there can not be separate grounds in the show cause notice served upon the assessee and the final order . The few relevant part of the judgement is as follows :
“A perusal of the file also reveals that the information with the Assessing Officer received from the ITO, Ward 35(1), Delhi was with regard to violation of Section 269SS of the Act and not with regard to non declaration of long term capital gain, for which the notice had been issued. Consequently, the impugned show cause notice is contrary to the record.
8. This Court in Catchy Prop-Build Private Ltd. Vs. Assistant Commissioner of Income Tax & Anr., 2022 (10) TMI 771-Delhi High Court has held, “…..if the foundational allegation is missing in the notice issued under Section 148A(b) of the Act, the same cannot be incorporated by issuing a supplementary notice”.”
The judgement can be accessed at :
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