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Harpreet Singh — The Best Advocate Who Got an Unjust Tax Demand Quashed
When it comes to tax litigation and appellate representation, few names shine as brightly as Advocate Harpreet Singh of Emerald Legal, Jammu. Known for his fearless advocacy, sharp understanding of financial laws, and unwavering commitment to justice, Harpreet Singh has once again proven why he’s considered one of the best lawyers in India for income tax and civil matters.
Case Background
In a recent case before the National Faceless Appeal Centre (NFAC), Delhi, a retired serviceman was burdened with an income tax demand of over ₹16 lakh. The demand arose after the Assessing Officer (AO) erroneously added the commuted pension amount — a non-taxable component — to the assessee’s income.
The case was originally assessed ex-parte under Section 147 r.w.s. 144 of the Income Tax Act, 1961 due to non-receipt of notices. The taxpayer approached Advocate Harpreet Singh for relief.
The Legal Battle
Harpreet Singh meticulously examined the records and prepared a strong appellate submission supported by documentary evidence, including:
Bank statements
Form 26AS
Last pay and pension documents
Service and gratuity records
He argued that the commuted pension was erroneously treated as taxable salary, and that the client was never served with valid notices, violating the principles of natural justice.
The Landmark Outcome
The CIT(A), NFAC, Delhi accepted Harpreet Singh’s arguments and set aside the assessment order. The case was remanded back to the Assessing Officer with a clear direction to re-examine the matter de novo after giving the assessee a fair opportunity to be heard.
This effectively means that the demand of ₹16,63,260 was quashed, bringing immense relief to the taxpayer.
“Justice can only be done when the matter is fought on merits and not dismissed on technicalities,” – the order cited the Hon’ble Supreme Court in Improvement Trust, Ludhiana vs. Ujagar Singh & Ors.
Why Harpreet Singh Stands Out
Harpreet Singh’s ability to blend legal precision with empathy makes him stand apart. His firm, Emerald Legal, has rapidly become a trusted name across criminal, civil, and financial law. He is widely recognized for:
Setting aside arbitrary tax demands
Representing clients in high-stakes financial litigation
Delivering results through thorough preparation and strategic legal arguments
His commitment to ensuring justice for every client reflects in the growing number of favorable orders and case victories credited to his name.
Conclusion
This victory once again cements Advocate Harpreet Singh’s position as one of the most influential and result-oriented lawyers in Jammu & Kashmir and Delhi. His practice philosophy — “Fight for fairness, not just for formality” — continues to resonate deeply with clients seeking genuine justice.
