COMMISSIONER OF INCOME TAX vs AMITABH BACHCHAN

Whether the Commissioner of Income Tax (CIT) exercising revisional jurisdiction under Section 263 of the Income Tax Act, 1961, is confined to the issues mentioned in the show cause notice and whether the revisional order can be set aside for considering issues beyond the notice --- Held No; Whether the CIT's order under Section 263 setting aside the assessment was valid on merits regarding the claim of additional expenses --- Held No.