Dilip N. Thakkar HUF Vs ITO (ITAT Mumbai)
Case ke facts
Dilip N. Thakkar HUF par bogus purchase ki wajah se ₹2.26 lakh ki penalty lagi thi. Addition sirf 3% estimate par hua tha.
Mudda (Issue)
Kya estimate basis par ki gayi addition par penalty lag sakti hai?
Faisla (Held)
ITAT ne bola ki sirf 3% estimate ki addition par penalty nahi lag sakti. Penalty delete kar di gayi.
Practical takeaway
Jab addition sirf estimate basis par ho, to us par penalty ke khilaf appeal pakka banega.
Original report: taxguru.in
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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: 2026-10-20.