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Case Law Details

Case Name : Shashi Mohan Garg Vs ITO (Delhi High Court)
Related Assessment Year :
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Shashi Mohan Garg Vs ITO (Delhi High Court)

Conclusion: Re assessment notice issued under section 148 solely on basis of information received from the Kolkata Investigation Directorate that certain persons, who were based in Kolkata, had incorporated shell companies. and bogus long-term capital gains (LTCG) was provided through accommodation entries without due application of mind was invalid.

Held: AO held that at least Rs. 1,04,38,000/- had escaped asse

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