Veena Arora v. Commissioner Income Tax - 12 Delhi & Anr.
Reassessment – Notice under Section 148, Income Tax Act, 1961 dated 28.03.2025
Case brief
What is this about?
Delhi High Court, W.P.(C) 22/2026, decided 05.01.2026 (Dinesh Mehta & Vinod Kumar, JJ.), dismisses Veena Arora's challenge to a Section 148 Income Tax Act, 1961 notice dated 28.03.2025 triggered by an excel sheet found at premises of Bhutani Infra Group and Associates showing a Rs. 7,97,991/- cash transaction in her name; holds the material sufficient to infer escapement of income, that post-01.04.2021 s.148 requires no reason to believe, and that the notice is neither without jurisdiction nor void; petitioner left to demonstrate absence of nexus before the tax authority.
What did the court decide?
The material relied upon by the Assessing Officer (the excel sheet reflecting the petitioner's cash transaction of Rs.7,97,991/- at Bhutani Infra Group and Associates) is enough to infer escapement of income of the petitioner-assessee in the relevant assessment year.