Tax addition upheld over hawala-paid marble purchase in Durg-Bhilai
The Income-tax Appellate Tribunal in Raipur dismissed a Durg-Bhilai purchaser's appeal on 25 November 2024. The Tribunal sustained an addition of Rs 46,48,425 as unexplained investment for marble purchases paid through hawala. A mobile phone seized from the purchaser's residence contained a WhatsApp message evidencing the payments, and the amount was taxed under section 69.
This page records what the cited court, tribunal and government records say happened. Findings belong to the court or authority that made them; this register adds none of its own. Names of private individuals are withheld unless a naming gate clears them.
How we verify →The appeal stands dismissed and the Rs 46,48,425 addition is sustained.
What happened
The Tribunal recorded that a search of the residential premises of the purchaser at Pushpak Nagar, Durg-Bhilai led to the seizure of a mobile phone; a WhatsApp message recovered from it indicated that Rs 46,48,425 had been paid for marble purchases partly by cheque and partly in cash.
The Tribunal recorded that the purchaser accepted that Rs 46,48,425 paid towards the marble purchases had moved through hawala.
The Tribunal treated the amount as an unexplained investment of the purchaser under section 69 of the Income-tax Act.
The Tribunal dismissed the appeal, so the addition of Rs 46,48,425 to total income stands.
What the record says
“he has accepted an amount of Rs. 46,48,425/- was paid by him through hawala.”
ITAT Raipur order in ITA No. 383/RPR/2024 — read the full text
A peaceful economic act
Paying for ordinary building material through an informal transfer harmed no complaining victim, yet the state taxed the sum as unexplained investment and upheld the penalty on appeal.
What we could not confirm
The order is from a statutory tax tribunal rather than a constitutional court. The date of the underlying search and the marble seller's identity could not be confirmed from the pages opened.