HC remanded matter as AO made additions on two grounds while notice was issued in respect of only one ground

INCOME TAX : Where in case of best judgment assessment, AO made addition on two grounds, in view of fact that show cause notice under section 142(1) had been issued only in respect of one of ground, impugned order was to be set aside and, matter was to be remanded back for redoing assessment after considering assessees reply in respect of both issues

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