This article provides a detailed examination of the case ITA No. 91/DEL/2019, where Mohit Singh contested penalties relating to cash transactions deemed non-compliant with tax regulations.
The case arose from penalties imposed by the JCIT, Bhiwani, concerning allegations of unrecorded cash transactions. These penalties were contested by Mohit Singh, who argued that the evidentiary basis for these penalties was inadequate and flawed.
The tribunal noted multiple discrepancies in the evidence presented by the tax authorities, particularly regarding the authenticity of ‘loose paper’ documents that were critical to the JCIT’s case. These documents were not signed by the deceased or corroborated by other evidence, casting doubt on their validity.
The tribunal sided with Singh, citing a lack of concrete evidence and procedural inconsistencies in how the penalties were applied. It was determined that the penalties were unjustly imposed, leading to their cancellation.
The case highlights the importance of solid evidence and procedural correctness in tax penalty cases and provides a significant precedent for similar future disputes.
Case Review: ITA No. 91/DEL/2019 – Mohit Singh’s Challenge Against Imposed Penalties
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