2026 (3) TMI 1661

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....IT DR ORDER PER BENCH: The present appeal is filed by assessee against the order dated 23.12.2025 passed by Ld. Commissioner of Income Tax (A), NFAC, Delhi ["Ld.CIT(A)"] u/s 250 of the Income Tax Act, 1961 ["the Act"] arising out of assessment order dated 06.11.2019 passed u/s 143(3) of the Act pertaining to Assessment Year 2017-18. 2. Brief facts of the case are that the assessee is a....

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....um, FDR of INR 41 Lakhs was got prepared. AO had accepted the income declared by the assessee in the return of income filed which inter-alia includes INR 60 Lakhs as cash receipts from profession. Ld.AR further submits that Ld.CIT(A) has made enhancement without giving any show cause to the assessee and further failed to appreciate the fact that such cash deposited was already offered for tax in t....

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.... the assessee in the return of income filed and due taxes have been paid. Once the income declared in the return of income is accepted, the gross receipts declared in cash could not be doubted and the same cannot be treated as unexplained cash credit u/s 68 of the Act. It is further observed that Ld.CIT(A) has enhanced the income of the assessee without giving any show cause notice to the assessee....