https://www.taxtmi.com/caselaws?id=382681 The Tribunal allowed the appeal, emphasizing that the Assessing Officer's jurisdiction is limited to assessing the income that led to the belief of escapement. If the alleged income for which the notice was issued was not brought to tax, the AO cannot extend jurisdiction to tax any other income. Therefore, the addition based on unexplained cash deposits in the bank account was deemed unsustainable. The Tribunal did not address the violation of principles of natural justice by the CIT(A) as it was considered infructuous. en-us Wed, 24 Apr 2019 00:00:00 +0530 Tue, 09 Jul 2019 06:20:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382681 The Tribunal allowed the appeal, emphasizing that the Assessing Officer's jurisdiction is limited to assessing the income that led to the belief of escapement. If the alleged income for which the notice was issued was not brought to tax, the AO cannot extend jurisdiction to tax any other income. Therefore, the addition based on unexplained cash deposits in the bank account was deemed unsustainable. The Tribunal did not address the violation of principles of natural justice by the CIT(A) as it was considered infructuous. Case-Laws Income Tax Wed, 24 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382681