Hari Mohan Sharma v. Assistant Commissioner of Income-tax, Circle-63(1), New Delhi

110 Taxmann.com 119High Court2019#3896 most cited

What is Hari Mohan Sharma v. Assistant Commissioner of Income-tax, Circle-63(1), New Delhi authority for?

The appellate authority must provide the assessee an opportunity to show cause before enhancing an assessment, as required by Section 251(2) of the Income-tax Act.

30

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2021 to 2025.

Also referred to as

Hari Mohan Sharma v. ACIT · Section 251(2) · opportunity to show cause · enhancement of assessment · appellate authority · procedural fairness

Issues it is cited on

Judgments citing Hari Mohan Sharma v. Assistant Commissioner of Income-tax, Circle-63(1), New Delhi

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