Husain Kohawala Vs. CIT (A)

Parties Involved

Facts Summary

Husain Kohawala, an individual engaged in the business of selling recharge coupons and service provider of MP Online and railway ticket bookings, filed an appeal against the order of the Commissioner of Income Tax (Appeals) for the Assessment Year 2017-18. The Assessing Officer made an addition of Rs.74,16,206/- on account of unexplained cash deposits in the bank account. The assessee challenged this before the CIT(A), who deleted the addition made by the Assessing Officer in respect of the cash deposited in two bank accounts of the assessee with State Bank of India but enhanced the assessment by making an addition of Rs.6,78,258/- in respect of the deposit made in the bank account of the assessee with Madhya Pradesh Gramin Bank, Khattali. The assessee filed the present appeal against this enhancement.…

Legal Issues

• 1. Whether the CIT(A) was justified in enhancing the assessment without issuing a show cause notice to the assessee as mandated under Section 251(2) of the Act?

Judgment Outcome

Decided in favour of Assessee.

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