Enhancement by CIT(A) without providing opportunity to assessee is unsustainable

Ratori Maa Trading Vs ITO (ITAT Delhi)

ITAT Delhi held that enhancement by CIT(A) without providing reasonable opportunity of showing cause against the proposed enhancement to the Assessee is unsustainable in law.

Facts- The assessee-company was incorporated on 12.05.2008. The assessee company filed return of income for A.Y. 2009-10 which was processed u/s. 143(1). Subsequently, AO found that large amount of cash deposits on various branches followed by transfer to account

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