Mrs Chudamasa, a Dubai-based NRI, did not file her income tax return for the assessment year 2017-18. However, the Income Tax Department found out that she had purchased a property worth Rs 2.31 crore during FY 2017-18 and issued a notice under section 148 in April 2022.
Because she did not file her ITR even after the notice, the Assessing Officer issued 2 more notices in August and November 2023. Receiving no response, the AO completed the assessment ex parte and brought the entire Rs 2.32 crore to tax under section 69.