Sanjay Kalsi Vs Central Circle-04 (ITAT Delhi)
Case ke facts
Sanjay Kalsi par Rs. 14.96 lakh ki Section 271DA penalty laga di gayi thi. Basis tha third party ki excel sheet entries aur department ne bola ki cash sales hui.
Mudda (Issue)
Kya sirf third party excel data par Section 271DA penalty lag sakti hai?
Faisla (Held)
ITAT ne penalty hata di. Bola ki bas kisi aur ki entry aur tax payment se cash sale prove nahi hota.
Practical takeaway
Agar department sirf doosre ke data par penalty laga raha hai, to strong defense ban sakta hai. Cash sales humesha documents se prove honi chahiye.
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: 2026-10-17.