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22. ( . Aditya Hareshbhai Sonpal Vs. Income-tax officer [2023] 148 taxmann.com 13
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23. ! . Nidhi Bindal Vs. Income-tax Officer[2022] 144 taxmann.com 122 (Delhi)
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25. Instruction no 299/10/2022-Dir(Inv.III)/647 dated 22/8/2022 wherein in para 3 it is
mentioned as under G
“3. Further, it is re-emphasized that-
i. Before initiating proceedings under Section 148/147 of the Act, any information available on
data-base/portal of the Income Tax Department shall be verified before drawing any adverse
inference against the taxpayers. It is not out of place to mention here that the information
made available/data uploaded by the reporting entities may not be fully accurate due to inter
alia, error of human nature technical nature, etc. Therefore, due verification may be carried

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Illuminating Tax Horizons
Illuminating Tax Horizons
Illuminating Tax Horizons
Illuminating Tax Horizons