Held - It clearly transpires that regarding none of the grounds on which the OIO has been passed there is any allegation made in the show cause notice. It is settled principle of law that if an allegation or ground is not made at the time of issuance of show cause notice, the authority cannot go beyond the scope of show cause notice to create new ground at the later stage of adjudication.

Though the petitioner has argued on merits of the.....

Held - To examine this issue, the elementary principle that a notice is the foundation for levy of tax and the adjudicating authority or the appellate authority cannot go beyond the issues raised in the show cause notice, needs to be remembered.

It is imperative for the Commissioner (Appeals) to restrict himself to the appeal and he cannot travel beyond the allegations made in the show cause notice, irrespective of the width of the power.....