HC Quashes Penalty Notice Due to Set Aside of Relevant Assessment Order

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

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