Additions made without issuing show cause notice were invalid

Lal Construction Company Vs DCIT (ITAT Hyderabad)

During the assessment proceedings u/s.143(3) of the of the Income Tax Act [Act], the Assessing Officer (AO) noticed that there is a difference between the total receipts offered to tax by the assessee and the receipts reflected in Form-26AS. The AO after hearing the assessee, considered the turnover as per Form-26AS as the gros

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