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.
| 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 |
आवश्यक दस्तावेज़ / REQUIRED DOCUMENTS
आवश्यक दस्तावेज तुरंत डाउनलोड करें | Download mandatory documents immediately – failure to submit within the stipulated period may result in penalty proceedings under section 271(1)(c). Submit within 3 days from receipt of this notice.
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.