Re: Assessment Order for AY 2025-26 (PAN: AADCB1234F) – Income Escapement / Penalty Proceedings
1.
Based on information received and scrutiny proceedings u/s 143(2) read with section 143(3) of the Income Tax Act, 1961, your income for the Assessment Year 2025-26 is hereby recomputed as follows.
2.
The Assessing Officer has made additions/disallowances in view of the provisions of the Act, after considering your submissions dated 10 February 2026. Details are provided below.
ASSESSMENT FINDINGS & ADDITIONS (INR)
| Particulars | Amount (₹) |
|---|---|
| Unexplained cash credit u/s 68 | 4,75,000 |
| Disallowance u/s 37 (personal / capital nature) | 1,22,500 |
| Low withdrawal / business promotion expenses | 2,10,000 |
| Interest u/s 234B/234C (as on date) | 31,200 |
| Total demand (including surcharge & cess) | 8,38,700 |
Note: Interest u/s 220(2) will be charged if not paid within 30 days.
📎 आवश्यक दस्तावेज़ / REQUIRED DOCUMENTS
Please submit within 21 days from receipt of this notice
⬇ DOWNLOAD ASSESSMENT ORDER & WORKINGS (ZIP)
Please submit within 21 days from receipt of this notice
• Tax Audit Report (3CD) for AY 2025-26
• Computation of total income and supporting bills
• Bank statements for all accounts (31 March 2025 – 30 January 2026)
• GST returns and reconciliation statement
• Computation of total income and supporting bills
• Bank statements for all accounts (31 March 2025 – 30 January 2026)
• GST returns and reconciliation statement
⬇ DOWNLOAD ASSESSMENT ORDER & WORKINGS (ZIP)
Contains: Form 35, assessment order (PDF), penalty notice u/s 271(1)(c), interest calculator
3.
If you disagree with this assessment, you may file an appeal before the Commissioner of Income Tax (Appeals) within 30 days of receipt (u/s 246/246A of the Act). In case no appeal is filed, the demand becomes recoverable as arrears of tax under section 222. Please bring this to the attention of your finance personnel or tax consultant.
अमित शर्मा (AMIT SHARMA), IRS
Additional Commissioner of Income Tax (Range-12, New Delhi)
Income Tax Department
Income Tax Department
Officer Code: ACIT/R12/DL/1074
Digitally signed by Income Tax Department (e-proceeding)
DSC ID: IN-ITBA-20260223-00A7B
DSC ID: IN-ITBA-20260223-00A7B