Amarjet Kaur v. The Income-tax Officer & Anr
[Citation -2020-LL-0207-114]
Citation | 2020-LL-0207-114 |
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Appellant Name | Amarjet Kaur |
Respondent Name | The Income-tax Officer & Anr. |
Court | HIGH COURT OF DELHI AT NEW DELHI |
Relevant Act | Income-tax |
Date of Order | 07/02/2020 |
Judgment | View Judgment |
Keyword Tags | stay of demand |
Bot Summary: | The petitioner has assailed the assessment order dated 07.12.2019 passed by the Assessing Officer, ward 68(1), New Delhi. The petitioner also assails demand notices dated 07.12.2019 and 20.01.2020 passed the same AO. The petitioner also assails the order dated 30.01.2020, rejecting the stay of the demand and directing the petitioner to deposit 20 of entire demand drawn within 7 days. The case of the petitioner is that she and her husband, Mr. Jagtar Singh had made deposits with the Post Office. On the basis that the said amounts have been received as cash, which were not explained by the petitioner, the AO proceeded to make additions of Rs. 18,90,000/-. The petitioner has even procured a letter dated 18.12.2019 which was issued by the postal department, which clearly states that the said deposits were internal transfers and not deposits made in cash. In our view, the petitioner should not be subjected to harassment for pursuing her appeal. Set aside the assessment order dated 07.12.2019 and remand the matter to the AO for passing fresh assessment order after considering the relevant documents including the communication dated 18.12.2019 issued by the Office Of Sr. Superintendent of Post Offices, Delhi East Division, Delhi. |