Shri Navtej Singh vs The ITO, Ward 3(3), Faridkot

Parties Involved

Facts Summary

The assessee filed his Return of income on 29.03.2018 declaring total income of Rs. 2,45,100/- and agricultural income of Rs. 7,50,000/-. Notices under sections 143(2) and 142(1) were issued and duly served upon the assessee. The assessee did not respond to the statutory notice. Information was available with the Assessing Officer that the assessee deposited Rs. 11,50,000/- in his bank account with HDFC Bank during demonetisation period. The Assessing Officer completed the assessment ex parte by considering the amount of Rs. 11,50,000/- as unexplained money under section 69A of the Act. The case was assessed under section 144 on 06.12.2019 at Rs. 13,95,100/- plus agricultural income of Rs. 7,50,000/-.…

Legal Issues

• 1. Whether the ex-parte assessment order passed by the Assessing Officer is valid?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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