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Delhi HC Quashes Income Tax Notice Due to Failure to Note Disclosures in ITR
Case Law Details
- Case Name
- Shalini Mittal 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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Shalini Mittal Vs ITO (Delhi High Court)
Introduction: The Delhi High Court in the case of Shalini Mittal Vs ITO has rendered a significant judgment that has implications for income tax assessments. The court quashed the income tax notice under Section 148A(b) of the Income Tax Act for the Assessment Year 2018-19, emphasizing non-application of mind by the Assessing Officer.
Detailed Analysis
Failure to Note Disclosures: A Crucial Mistake: The Assessing Officer issued a notice under Section 148A(b) asking Shalini Mittal to show cause for why a particular amount should not be considered as her ...
