Primary allegation cannot be added to the SCN by issuing Supplementary Notice
Court :
Delhi High Court
Brief :
The Hon'ble Delhi High Court ("the High Court") in the case of M/s.Usha Rani Girdhar v. Income Tax Officer [W.P. (C) 16090 of 2022]dated November 25, 2022, held that Assessing officer ("the AO") cannot add primary allegation in Notice by issuing Supplementary Notice.
Citation :
W.P. (C) 16090 of 2022
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Bimal Jain
Published in Community & General
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