East Delhi Leasing Pvt. Ltd. Vs ITO (ITAT Delhi)
Case ke facts
Company pe Section 147 se reassessment shuru hua tha, bas suspicion tha ki paisa ghumaya gaya hai. STR info thi magar koi direct evidence nahi tha ki income chhupi hai.
Mudda (Issue)
Kya sirf shak aur STR info par Section 147 ka case khola ja sakta hai?
Faisla (Held)
ITAT ne reassessment khatam kar di. Sirf suspicion ya STR info se direct link nahi banta, toh reason to believe nahi hua.
Practical takeaway
Aapke khilaaf Section 147 reopening sirf shak aur vague info par ho to aapko turant reason to believe document maang lena chahiye. Department ko proper connection dikhana zaroori hai.
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.
WhatsApp par poochiyeIncome tax notice ka jawabAur Income Tax faisle
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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: 2026-10-02.