Without issuing specific show cause notice, no addition can be sustainable. Certainly, the act of authorities in the case leads to violation of fundamental right of natural justice. The Ld. AO without issuing specific show cause notice and without mentioning specific defect in show cause notice just ignored the books of accounts and added a huge addition in total income of the assessee which cannot be sustained under law.
SHRI OM PRAKASH KARNANI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4
taxofindia 