https://www.taxtmi.com/caselaws?id=261433 The consolidated order confirming the ex-parte assessment under section 144 of the Income Tax Act, treating total sales as unexplained income, and making disallowances under section 40A(3) for cash purchases exceeding Rs. 20,000 was upheld. The assessee's lack of cooperation, repeated non-appearance, and failure to provide necessary details led to the decision. The Commissioner and Appellate Tribunal affirmed the additions as unexplained income for each assessment year separately, based on available records and the assessee's non-compliance. The appeals were dismissed due to the assessee's persistent non-cooperation and failure to present a defense. en-us Fri, 13 Mar 2015 00:00:00 +0530 Mon, 13 Jul 2015 06:25:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261433 The consolidated order confirming the ex-parte assessment under section 144 of the Income Tax Act, treating total sales as unexplained income, and making disallowances under section 40A(3) for cash purchases exceeding Rs. 20,000 was upheld. The assessee's lack of cooperation, repeated non-appearance, and failure to provide necessary details led to the decision. The Commissioner and Appellate Tribunal affirmed the additions as unexplained income for each assessment year separately, based on available records and the assessee's non-compliance. The appeals were dismissed due to the assessee's persistent non-cooperation and failure to present a defense. Case-Laws Income Tax Fri, 13 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261433