Enhancement by CIT(A) without giving notice u/s. 251 is vitiated in law

Colourful Estates Pvt. Ltd. Vs DCIT (ITAT Delhi)

ITAT Delhi held that enhancement made by CIT(A) in absence of show cause notice issued under section 251 of the Income Tax Act is wholly unsustainable in law. Accordingly, the appeal is allowed and enhancement is quashed.

Facts- Vide the present appeal, the assessee has essentially challenged additions on account of undisclosed income attributable to certain entries discovered in the course of search u/s. 132 of the Act from the residential premises of Rakesh Kumar Yadav (RKY) who is Director in the assessee c

Please become a Premium member. If you are already a Premium member, login here to access the full content.