Case Law Details
Case Name : Jayanti Dalmia Vs DCIT (Delhi High Court)
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All High Courts Delhi High Court
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Jayanti Dalmia Vs DCIT (Delhi High Court)
In this case ITAT has upheld the order of CIT with respect to non-compliance of notice issued under Section 142(1) of Income Tax Act, 1961 by the Appellant-assessee and the consequent imposition of penalty under Section 271(1)(b) of the Act.
Briefly stated the relevant facts are that the Revenue had received documents from the French official sources, indicative of the fact that the Appellant-assessee was an account holder no. 2 of a Swiss Bank acc
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