Case Law Details
Darpan Kohli Vs ACIT (Delhi High Court)
Introduction: The Delhi High Court has recently delivered a judgment in the case of Darpan Kohli Vs ACIT, ruling in favor of the petitioner. The core contention was related to a penalty notice issued to the petitioner.
Background: The case revolves around a show-cause notice, dated 11.07.2023, under Section 271F of the Income Tax Act, 1961. This notice pertained to the imposition of a penalty for the Assessment Year 2017-18.
Representation: Mr. Sunil Agarwal, the learned senior standing counsel, stood in representation of the respondents/revenue. On the other hand, Mr. M Sufian Siddiqui represented the petitioner, Darpan Kohli.
Major Point of Contention: The crux of the argument from the petitioner’s side was that the assessment order, which formed the basis of the impugned penalty notice, had previously been set aside by a coordinate Bench of the Delhi High Court. This prior judgment was dated 31.05.2023 for W.P.(C) no.7904/2023.
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