2023 (7) TMI 225

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....n that is involved in this appeal. According to the assessee, there was a fraud played by his partners with the connivance of Chartered Accountant in furnishing the return of income and other documents by making use of PAN of the assessee and also the same Chartered Accountant appropriated the refund that was issued by the department. 3. Assessee also pleaded before the learned CIT(A) that there was no real income in his hands and whatever the return of income that were furnished by the Chartered Accountant was false and without his knowledge. Both the authorities did not agree with the assessee and according to them, the assessee is putting up his case of fraudulent filing of returns of income by the Chartered Accountant and various rep....

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....oduced the proceedings of the ICAI. By order dated 06/01/2020, ICAI found that the Chartered Accountant with the connivance of one Mr. Abbineni Srinivasulu Goud, advertantly prepared and filed ITRs of assessee in this case without his knowledge on the basis of fake supporting documents. This order clearly reads that for such an act of mis-conduct the Chartered Accountant was found guilty. The assessee further filed a copy of charge sheet based on his complaint against Mr. Abbineni Srinivasulu Goud and others included the Chartered Accountant before the Judicial First Class Magistrate, Dhone for the offences punishable under section 418, 419, 420, 468, 471 and 477A IPC. This document establishes that the investigation conducted by the police....