https://www.taxtmi.com/caselaws?id=393279 The Tribunal deemed the show cause notice issued by the Inspector of Income Tax as null and void ab initio due to lack of proper authorization. The enhancement of income by the CIT(A) without issuing a fresh show cause notice was considered against principles of natural justice and without jurisdiction. Additions made under sections 68, 69, and 69C were found arbitrary and baseless as the CIT(A) did not consider necessary documentary evidence. The Tribunal canceled the impugned order and allowed the appeal, emphasizing that the enhancements made were not sustainable in law. en-us Mon, 02 Mar 2020 00:00:00 +0530 Mon, 24 Aug 2020 10:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393279 The Tribunal deemed the show cause notice issued by the Inspector of Income Tax as null and void ab initio due to lack of proper authorization. The enhancement of income by the CIT(A) without issuing a fresh show cause notice was considered against principles of natural justice and without jurisdiction. Additions made under sections 68, 69, and 69C were found arbitrary and baseless as the CIT(A) did not consider necessary documentary evidence. The Tribunal canceled the impugned order and allowed the appeal, emphasizing that the enhancements made were not sustainable in law. Case-Laws Income Tax Mon, 02 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393279