https://www.taxtmi.com/caselaws?id=403731 The Hon'ble Bombay High Court held that the Assessing Officer exceeded jurisdiction by adding "anonymous donations" under Section 115BBC not covered in the notice, reopening the case under Section 147. The Assessing Officer must assess only the subject matter of the notice; assessing other income requires a separate notice. As the Assessing Officer assessed income beyond the notice's scope, the Ld. CIT(Appeals) upheld the decision, dismissing all Revenue's appeals for assessment years 2008-09 & 2009-10. The judgment clarified the limits of the Assessing Officer's jurisdiction in such cases. en-us Wed, 03 Feb 2021 00:00:00 +0530 Sat, 06 Feb 2021 11:11:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403731 The Hon'ble Bombay High Court held that the Assessing Officer exceeded jurisdiction by adding "anonymous donations" under Section 115BBC not covered in the notice, reopening the case under Section 147. The Assessing Officer must assess only the subject matter of the notice; assessing other income requires a separate notice. As the Assessing Officer assessed income beyond the notice's scope, the Ld. CIT(Appeals) upheld the decision, dismissing all Revenue's appeals for assessment years 2008-09 & 2009-10. The judgment clarified the limits of the Assessing Officer's jurisdiction in such cases. Case-Laws Income Tax Wed, 03 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403731