Shantanu Bhowmick Vs ADIT (Investigation) (ITAT Delhi)
Case ke facts
Department ne Shantanu par ₹2.04 crore ki Black Money Act assessment aur ₹1.84 crore penalty lagayi, lekin sahi notice issue nahi kiya tha.
Mudda (Issue)
Kya bina valid notice ke assessment aur penalty Black Money Act mein lag sakta hai?
Faisla (Held)
Delhi ITAT ne bola bina valid notice assessment hi nahi lag sakti, penalty bhi radd ho gayi.
Practical takeaway
Black Money Act ki assessment shuru hone se pehle, bina sahi section 10(1) notice ke pura action invalid ho jata hai. Notice check karwa lo.
Original report: taxguru.in
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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: 2026-10-09.