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Delhi HC Quashes Section 148A(d) Order as allegation in notice was misplaced
Case Law Details
- Case Name
- Krishna Diagnostic Private Limited Vs ITO (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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Krishna Diagnostic Private Limited Vs ITO (Delhi High Court)
The Delhi High Court has quashed the order under Section 148A(d) of the Income Tax Act as same was passed on a ground different than the ground raised in notice under Section 148A(b). The Assessing Officer (AO) had initially alleged that the petitioner had sold an immovable property worth Rs. 8 crores and had not disclosed the capital gains. However, upon realizing the mistake, the AO changed the allegation in the order under Section 148A(d) which shows lack of proper application of mind.
The court observed that th...
Author Info
Its unfortunate for teh Assessee that he has to spend time, efforts and money for this Gross mistake of teh AO. why AO is given a second chance to relook the matter, it should be plainly quashed. again AO will issue the notice and on the basis of fishing inquiries. The trasaction is not enough to issue the norice the income chargable to tax should be there and as this cae comes under 1491(b), AO should have an evidence that REVEALS that an income has escaped assessemnt. Courts have to be more trict to the income tax authorities to stop harrassment of teh Assesseses. Why they are punshed on the basis of just a trasaction only? AO should be made accountable and Incoem tax department should be charged to bear the lagal costs of the Assessee that he incurred on this pianful process.