RNT Metals Pvt Ltd Vs DCIT (ITAT Delhi)
Case ke facts
Company ka case tha. Assessing Officer ne Section 148 ka notice diya, par sahi samay nahi diya reply ke liye. Bogus purchase aur cash seize kiye the.
Mudda (Issue)
Section 148 ka short notice dena theek tha ya nahi?
Faisla (Held)
ITAT ne reopening quash kar diya kyunki notice mein kam samay diya gaya tha. Sirf 5% bogus purchases (total amount mein se) hi add ki allowed.
Practical takeaway
Agar AO ne Section 148 ka notice diya lekin proper time nahi diya reply ka, to pura case radd ho sakta hai. Bogus purchase accusation mein khud ke documents dikhana zaroori hai. Sirf thoda hi addition ho sakta hai, pura nahi.
Original report: TaxGuru
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: 2026-10-03.