ITAT Upholds ₹5.97 Cr Addition Due to Non-Disclosure of TDS-Linked Contract Receipts

Virgo Softech Limited Vs DCIT (ITAT Delhi) The appeal was filed before the Income Tax Appellate Tribunal (ITAT), Delhi against the order of the Commissioner of Income Tax (Appeals) dated 07.01.2025 for Assessment Year 2018–19. The assessee challenged additions made by the Assessing Officer (AO), primarily on the grounds of lack of proper opportunity and incorrect taxation of contractual receipts. On the issue of procedural fairness, the assessee contended that no show-cause notice or draft assessment order was issued prior to making additions. However, the Tribunal noted that multiple statut...