https://www.taxtmi.com/caselaws?id=441333 The Bombay HC held that a tax review order cannot exceed the scope of the show cause notice: where the notice targeted only the profit element under Rule 58(1)(h), a broader disallowance of all deductions under Rule 58(1)(a) to (h) violated fair procedure and natural justice, and the order was quashed. It further held that resort to the lump sum table under the proviso to Rule 58(1) is permissible only when the statutory preconditions are specifically invoked and satisfied; absent such a foundation, substitution of actual deductions by table-based valuation was without jurisdiction. The writ petition was maintainable notwithstanding an alternative appeal because the challenge involved jurisdictional defect and breach of natural justice. en-us Thu, 03 Aug 2023 00:00:00 +0530 Mon, 11 Aug 2025 14:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441333 The Bombay HC held that a tax review order cannot exceed the scope of the show cause notice: where the notice targeted only the profit element under Rule 58(1)(h), a broader disallowance of all deductions under Rule 58(1)(a) to (h) violated fair procedure and natural justice, and the order was quashed. It further held that resort to the lump sum table under the proviso to Rule 58(1) is permissible only when the statutory preconditions are specifically invoked and satisfied; absent such a foundation, substitution of actual deductions by table-based valuation was without jurisdiction. The writ petition was maintainable notwithstanding an alternative appeal because the challenge involved jurisdictional defect and breach of natural justice. Case-Laws VAT / Sales Tax Thu, 03 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441333