https://www.taxtmi.com/caselaws?id=799671 Non-conformity of a scrutiny notice with a CBDT-prescribed format is an internal administrative lapse and a curable procedural defect; where the notice otherwise initiates scrutiny, section 292B preserves the consequential assessment. Appellate deletion of additions for unexplained expenditure and time deposits cannot rest on documents or explanations first produced on appeal without giving the Assessing Officer an opportunity under Rule 46A. Such reliance breaches natural justice, and failure to state reasons for admitting evidence or deleting additions makes the appellate decision non-speaking. The jurisdictional challenge fails, while the addition issues require de novo assessment after giving the assessee due opportunity. en-us Wed, 16 Sep 2026 00:00:00 +0530 Fri, 25 Sep 2026 08:16:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799671 Non-conformity of a scrutiny notice with a CBDT-prescribed format is an internal administrative lapse and a curable procedural defect; where the notice otherwise initiates scrutiny, section 292B preserves the consequential assessment. Appellate deletion of additions for unexplained expenditure and time deposits cannot rest on documents or explanations first produced on appeal without giving the Assessing Officer an opportunity under Rule 46A. Such reliance breaches natural justice, and failure to state reasons for admitting evidence or deleting additions makes the appellate decision non-speaking. The jurisdictional challenge fails, while the addition issues require de novo assessment after giving the assessee due opportunity. Case-Laws Income Tax Wed, 16 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799671