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2018 (5) TMI 43 - AT - Income TaxValidity of assessment order u/s 144 - Held that:- AO has passed assessment order u/s 144 of the Act. We do not find any infirmity in the order of the Assessing Officer passed u/s 144 of the Act because of the reason that at each and every stage assessee has failed to submit the requisite details. Therefore, on the perusal of the order itself it is apparent that because of non cooperation by the assessee the Assessing Officer did not have any alternative but to pass an order u/s 144 of the Act. - Decided against assessee Notice u/s 143 (2) not served on the assessee during the prescribed time - Held that:- The order sheet and record on 07.10.2010 in response to notice u/s 143 (2) issued on 28.09.2010 Sh. Naresh remained present. Therefore, according to him assessee complied with the first notice on 07.10.2010 therefore it cannot be said that notice were not served to the assessee in time. In view of the above facts we do not find any merit of the ground No. 3 of the appeal of the assessee. Addition on account of gross receipts and works contract taxes - Held that:- Undoubtedly it may also be on account of turnover not shown by the assessee. Further merely there is a difference between the gross turnover as per books of accounts and gross receipts as per Form No. 26AS the addition cannot be made. In fact such the difference would be the first trigger point for making further enquiries. In the present case the assessee has not made any attempt to reconcile the difference. Furthermore no reconciliation shown to us by the assessee also. Further the arguments of the assessee cannot be ignored that there are certain unmatched entries in form no 26AS. In view of this we set aside this ground of appeal back to the file of the Ld. Assessing Officer with a specific direction to the assessee to produce the confirmed ledger accounts of the assessee from the books of accounts of its principal to show that there is no difference in the payment shown by the principal to the assessee with gross receipts shown by the assessee in its books of accounts. The assessee must also produce the detailed reconciliation between gross receipts as per books of accounts and gross receipt as per Form No. 26AS. Addition on account of Work Contractor Tax - Held that:- Argument of the Ld. AR and annual accounts of the assessee gives different picture. As it is not clear that how liabilities are shown in the books of accounts as payable when the AR of the assessee is denying that Works Contract Tax is at all payable by the assessee. Even in the tax audit report also the tax auditor has also shown the VAT liability as outstanding u/s 43B. We set aside the ground No. 5 of the appeal to the file of the AO with the direction to the assessee to produce the complete reconciliation of the Work Contractor Tax payable shown in the books of accounts as well as the VAT returns filed by the assessee
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