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2022 (6) TMI 239 - AT - Income TaxEnhancement of assessment u/s 251 - Reopening of assessment u/s 147 - addition u/s 68 on unexplained cash deposited in bank account - unexplained contract receipt - HELD THAT:- CIT(A) issued notice under section 251(2) of the Act to the assessee show causing as to why assessment for Asst.Year 2009-10 be not enhanced by this amount, as identities of the persons from whom such receipts were claimed to have been made and evidence thereof, could not be produced by the assessee. It was explained by the assessee that since the assessee filed the return of income under the scheme of section 44AD, he was exempted from maintaining books of accounts. Except this submission, there was nothing on record to prove the case of the assessee that the amount of Rs.5,75,250/- claimed to have been received as contract receipts. In the absence of the material evidence to prove his case, the ld.CIT(A) increased an amount of Rs.5,75,250/- to the income of the assessee and enhanced the assessment according by invoking provisions of section 251(1) of the Act. It was also noticed by the ld.CIT(A) that the assessee has not filed any return of income voluntarily, and only after issuance of notice under section 148 the assessee came forward and filed the return for the Asst.Year 2009-10. Had there been no proceedings under section 148 of the Act, the assessee would not have filed any return of income. Even before us also, there is no fresh material evidence to support claim of the assessee except submissions and materials as were placed before the lower authorities. In this view of the matter, we do not find any infirmity in the order of the ld.CIT(A), which we uphold, and the grounds of appeal of the assessee are rejected.
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