Shri Tulsaram Padmaji Choudhary vs. ITO Ward 19(3)(1)

Parties Involved

Facts Summary

The assessee filed an income return for the assessment year 2011-12 declaring total income at Rs.3,36,824/-. The return was processed under section 143(1) of the Income Tax Act. Subsequently, the DGIT, Investigation forwarded information that the assessee was involved in taking bogus purchase entries from several parties. Notices under section 148 of the Act were issued on 18/03/2016, but the assessee did not respond. Further notices under section 142(1) were issued on 15/06/2016, which also went unserved. Penalty proceedings under section 271 (1)(b) were initiated for non-compliance. An assessment order was passed ex-parte under section 144 r.w.s.147, adding Rs.63,13,248 to the assessee's total income. The assessee appealed to the Commissioner of Income Tax (Appeals) who dismissed the appeal. The assessee then appealed to the Income Tax Appellate Tribunal, which also dismissed the appeal due to lack of response to notices.…

Legal Issues

• 1. Confirmation of addition/disallowances made by the Assessing Officer on account of alleged non-genuine purchases.
• 2. Proceeding initiated under section 147 of the Act by issuing notice under section 148 of the Act.
• 3. Order made under section 144 r.w.s.147 of the Act.
• 4. Charging interest under sections 234A, 234B, 234C, and 234D of the Act.

Judgment Outcome

Decided in favour of Assessee.

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