Case Law Details
Mansi Garg And Ors Vs CIT (Delhi High Court)
Introduction: In the case of Mansi Garg and Others Vs Commissioner of Income Tax (CIT), the Delhi High Court was called upon to consider a writ petition seeking to quash an Income Tax notice. The notice had been issued based on the mistaken belief that an entire property was owned by an alleged tax defaulter, Mr. Romesh Sharma, while the petitioners were the actual owners of part of the property.
Analysis:
1. Background: The Income Tax notice dated 15.03.2010 was issued to attach a flat owned by the petitioners, wrongly believing that the entire property was owned by an alleged tax defaulter.
2. Legal Contention: The petitioners sought reliefs including quashing the notice and the rejection order dated 08.07.2021, which prevented the registration of the sale deed. They clarified that they had never defaulted on their Income Tax obligations.
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