Megh Raj Singh Chauhan vs. Income Tax Officer (OSD)-1

Parties Involved

Facts Summary

The assessee, Megh Raj Singh Chauhan, is a farmer and senior citizen aged about 80 years. During the year under consideration, the assessee had deposited cash in three different bank accounts. The cash deposits were from the assessee's withdrawals from banks and were deposited within a short period from withdrawal. The Assessing Officer issued a notice under section 142(1) of the Income Tax Act, 1961, but it was never served on the assessee in physical mode. Consequently, the assessee failed to respond due to the absence of any tax professional. The Assessing Officer completed the assessment, making an addition of Rs.18,65,500/- in ex-parte proceedings. The assessee filed an appeal before the Commissioner of Income Tax (Appeals), which was dismissed in ex-parte proceedings.…

Legal Issues

• 1. Addition of Rs.18,65,500/- on account of alleged unexplained cash deposit in the bank accounts during the period of demonetization.

Judgment Outcome

Decided in favour of Assessee.

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