Ravindra Singh Chauhan, a cook from Madhya Pradesh earning a modest Rs 10,000 a month, was recently stunned to receive an income tax notice for a staggering Rs 46.18 crore. Chauhan, a resident of Bhind district currently working at a roadside eatery in Gwalior, insists he has no connection to the alleged transactions.

The notice from the Income Tax Department states that income chargeable to tax to the extent of Rs 46,18,32,916 has escaped assessment for the financial year 2020-21 relevant to the assessment year 2021-22. This has turned Chauhan's life upside down, forcing him to leave his job and spend his time navigating the complexities of income tax offices and police stations.

According to Chauhan's lawyer, Pradyumna Singh Bhadauria, the issue dates back to 2019. At that time, Chauhan was working as a mess helper at a toll plaza in Gwalior district. A supervisor at the plaza, Shashi Bhushan Rai, allegedly took Chauhan to Delhi and opened a bank account in his name, supposedly to help him receive his provident fund money. Chauhan claims he was later informed that the account had been closed, but to his surprise, it was allegedly used for large-scale financial activities without his knowledge.

Subsequent investigations revealed that Chauhan had two accounts: one in Bhind and another in Delhi. While his Bhind account showed transactions under Rs 3 lakh over three years, the Delhi account was linked to a firm called Shaurya Trading Company, through which transactions worth Rs 46 crore had been routed. Approximately Rs 12.50 lakh remains in the Delhi account.

Chauhan maintains that he was deceived into opening the Delhi account and had no knowledge of its subsequent use. He claims that after the supervisor, Shashi Bhushan Rai, opened the account, the promised benefits never materialized. When Chauhan attempted to close the account, he was told it required clearance from the GST branch. He trusted his supervisor to handle the matter, but the supervisor eventually disappeared.

The first notice from the Income Tax Department arrived at Chauhan's house in Bhind on April 9, 2025. Because the notice was in English, Chauhan and his wife were unable to understand it. A second notice arrived on July 25, prompting Chauhan to seek legal advice.

Chauhan has approached the Gwalior High Court and filed a complaint with the Siraul police station. He is seeking to file a case against Shashi Bhushan Rai, alleging that Rai misused his account. However, he has faced difficulties in getting the case registered. The police have stated that the complaint has been received and is being examined, but because the alleged crime originated in Delhi, Chauhan may need to pursue the case there.

This case highlights the potential for misuse of identity and the challenges faced by ordinary citizens when caught in complex financial irregularities. Chauhan, who had to leave school after Class 6 due to poverty, now faces a daunting battle to prove his innocence and clear his name. Meanwhile, a similar case occurred in March 2024, where a college student in Gwalior, Madhya Pradesh, received a notice from the income tax over transactions of Rs 46 crores that was done from his bank account.