Addition made in Excess of Income Tax SCN Against Ducati India: ITAT Directs AO to Reappraise Evidence

In a case against Ducati India, the ITAT directed the assessing officer (AO) to reappraise the evidence after finding that an addition was made in excess of the amount stated in the income tax show cause notice (SCN). The ITAT emphasized that additions should be consistent with the SCN, thereby safeguarding the principles of natural justice and ensuring fair taxation practices.