K. Balachandar Vs. The Income Tax Officer

Parties Involved

Facts Summary

The assessee, K. Balachandar, filed an appeal against the addition of Rs. 6,87,022/- made by the Assessing Officer for the Assessment Year 2011-12. The addition was made because the assessee claimed TDS of Rs. 6,000/- on a gross contract receipt amount of Rs. 6,87,022/-, but did not offer the contract receipt for tax. The assessee argued that the contract receipt should be attributed to M/s. Sellappa Transport, where he is a partner, and thus, the entire amount should not be added as income in his hands. The Commissioner of Income Tax (Appeals) confirmed the addition as the assessee did not respond to the notices issued.…

Legal Issues

• 1. Whether the addition of Rs. 6,87,022/- made by the Assessing Officer is justified.

Judgment Outcome

Decided in favour of Assessee.

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