COMMR.OF I.T-I.MUMBAI vs AMITABH BACHCHAN

The Supreme Court upheld the High Court's dismissal of the Revenue's appeal under Section 260A of the Income Tax Act, 1961, affirming the Income Tax Appellate Tribunal's decision that the Commissioner of Income Tax exceeded the scope of the show cause notice issued under Section 263. The Court ruled that the C.I.T.'s order violated principles of natural justice by addressing issues not mentioned in the notice. Consequently, the appeal was dismissed, reinforcing the importance of adherence to procedural fairness in tax assessments.