Ramasamy Parthiban vs. The Income Tax Officer, Ward-I, Karur

Parties Involved

Facts Summary

The assessee, Ramasamy Parthiban, filed an appeal against the ex-parte assessment order passed by the Assessing Officer (AO) for the Assessment Year 2017-18. The AO made additions of contract income of Rs.11,79,097/- and cash deposit of Rs. 20,66,684/- as unexplained money. The Commissioner of Income Tax (CIT) confirmed these additions. The appellant argued that the AO did not examine the books of account and estimated the net profit without proper basis. The appellant also claimed that the cash deposit was from business receipts and duly recorded in the books of account.…

Legal Issues

• 1. Whether the AO passed the order ex-parte without examining the books of account?
• 2. Whether the additions made by the AO were justified?

Judgment Outcome

Decided in favour of Assessee.

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