Notice of Addition Made without quoting relevant section

[caparthverma]

Dear All,

If AO gives notice of addition of Income in regards with Unexplained Investments without quoting a relevant section... Is there any relief to assessee in this case?

Thanks in Advance
Parth

[rajul5234]

It is not mandatory to quote provision in show cause notice.

In addition / disallowance he has to quote section, particularly in computation portion at the

end of assessment order.

R. K. Patel