Ashok Ramanlal Tamboli Vs ITO
Case ke facts
Assessee ko cash transaction par 31.95 lakh ki penalty Section 271D (cash loan/advance limit par penalty) lagi thi. Co-sharer ko usi transaction me pehle relief mil chuki thi.
Mudda (Issue)
Kya agar co-sharer ko relief mil gaya hai to doosre ko bhi mil sakta hai?
Faisla (Held)
ITAT ne dekha ki same transaction mein co-sharer ko relief mil gaya hai. Assessee ka explanation bhi maana. Isi wajah se penalty hata di.
Practical takeaway
Agar aap ek joint transaction me hain aur co-sharer ko penalty me relief mil chuki hai to apne liye bhi uska reference le sakte ho.
Original report: taxguru.in
Aapke case mein bhi aisa hi mudda hai?
CGA ki team notice, appeal aur department proceedings mein kaam karti hai. Documents ke saath baat kariye.
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Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-08-29.