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3. Briefly stated facts necessary for consideration and adjudication of the issues at hand are : the assessee being a proprietary concern in the name and style of M/s. Dev Engineers who is a major partner in the same to the extent of 80% shares in the firm covered under the search and seizure operation carried out under section 132 of the Income Tax Act, 1961 (for short 'the Act') in case of Pratap Uttam Purohit group on 16.02.2017. During the search and seizure operation, statement of assessee was recorded under section 132(4) of the Act on the basis of which satisfaction note was recorded in case of M/s. Dev Engineers and thereafter notice under section 153C was issued. In response to the notice issued under section 153A the assessee filed return declaring total income of Rs.19,56,32,830/-, Rs.5,47,08,170/-, Rs.3,07,69,430/- & Rs.63,23,660/- for A.Y. 2012-13, 2013-14, 2014-15, & 2016-17 respectively. Thereafter, notices under section 142(1) along with questionnaire were served upon the assessee to which the assessee has duly responded by filing written replies and other details Mr. Pratap Uttam Purohit through its representative. Assessing Officer (AO) on the basis of books of account of the assessee in a soft copy as well as several loose papers and documents pertaining to partnership firm M/s. Dev Engineers seized vide annexure-A of panchnama dated 20.02.2017 reached conclusion that the assessee has indulged in booking bogus bills of purchases and sub-contracts in his books of account in his proprietorship concerned of M/s. Dev Engineers as well as in the books of partnership firm of M/s. Dev Engineers and that the assessee has also made huge cash expenses in the form of site expenses and conveyance expenses for Pratap Uttam Purohit group and after declining the contentions raised by the assessee the AO computed the total income of the assessee for A.Y. 2012-13 (a lead case) as under:

15. Similarly the case of B. Kishore Kumar (supra) is also not applicable to the facts and circumstances of the case because none of the books of accounts in soft copy as well as alleged loose papers mentioned in satisfaction note for issuance of notice under section 153C in case of M/s. Dev Engineers in ITA No.664/M/2020 & ors. order dated 23.09.2022 has been discussed or relied upon while making the addition during the years under consideration whereas in case of B. Kishore Kumar (supra) there was specific finding that loose sheets and notings on telephone diaries concerning assessee were found during the search on the basis of which the assessee has Mr. Pratap Uttam Purohit admitted unaccounted income. Whereas in the cases at hand none of such "incriminating material" has been brought on record by the assessee during the assessment as well as remand proceedings.