Can the assessing authority charge the assessee (contractor) if his sub-contractors are not produced before the assessing authority after issuing multiple summons?

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Last updated: 08 January 2021
Quick Summary
This case concerns a contractor who was assessed for additional income after failing to produce 14 subcontractors before the assessing authority. The authority disallowed payments made to these subcontractors, adding the amounts back to the contractor's income due to disbelief in their existence. The contractor appealed this decision, leading to the current tax case.

Court :
High Court Madras

Brief :
The Court was held by Video Conference, as per the Resolution of the Full Court dated 3 July 2020, by Judges at their respectiveresidences and the counsel, staff of the Court appearing from their respective residences. 2. The Revenue has preferred this Appealunder Section 260A of the Act, aggrieved by the order dated 14.1.2016 passed by the learned Tribunal for the Assessment Year 2010-11.

Citation :
T.C.A.No.766 of 2017

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1 Year PLAN
1999
(Excl. of GST ₹359)

2 Years PLAN
3499
(Excl. of GST ₹629)

BEST VALUE
3 Years PLAN
4999
(Excl. of GST ₹899)

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