Delhi HC Invalidates Income Tax Notice Over Mistaken Property Ownership

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:

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