Hotel cook faces Rs 4 crore tax demand, he alleges PAN misuse; what Delhi High Court ruled

In 2024, a cook employed at a 5-star hotel in Delhi received an income tax notice demanding nearly Rs 4 crore in tax, along with a penalty for under-reporting income. The notice alleged that the man had made cash sales worth Rs 24.62 crore through a company dealing in packing materials. He immediately checked his Form 26AS to understand why such a large transaction was linked to his tax records.