Allowing the appeal of the assessee the Court held, that notice was not issued to the assessee by the Commissioner (Appeals), as mandated by section 251(2) of the Income-tax Act, 1961, before enhancing the cash in hand from Rs. 4,13,500 to Rs. 4,66,500. The order of the Commissioner (Appeals) was not valid. Matter is remanded back to the file of CIT(A)  (AY. 2007-08)