The Delhi High Court has set aside the order passed u/s 148A(d)

The Delhi High Court has set aside the order passed u/s 148A(d) 


The Delhi High Court has set aside the order passed u/s 148A(d) on the ground that the information furnished to the assessee and the impugned order do not specify in which bank account or account number, the alleged amount have been received by the assessee. Though the impugned order states that the asset is represented by bogus accommodation entries in the form of bank deposits, yet no details of any such deposit have been mentioned in the impugned order. (Boutique International(P.) Ltd. v. DCIT)



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