Delhi HC Dismisses Writ Petition for Escaped Assessment Below Rs. 12,800

Bholi Kumar Vs ITO Ward 51(1) Delhi & Anr. (Delhi High Court) Introduction: The Delhi High Court recently adjudicated the case of Bholi Kumar Vs ITO Ward 51(1) Delhi & Anr., where the petitioner sought to set aside an order under section 148A(d) of the Income Tax Act, 1961. The core contention was the alleged escapement of income not exceeding Rs. 12,800. Detailed Analysis: The petitioner, represented by Mr. Nagesh Behl, argued that the income chargeable to tax, as per the revenue’s case, did not surpass Rs. 12,800. On September 25, 2023, Mr. Abhishek Maratha, Senior Standing Cou...