Who helped Bhowmick beat Income Tax Dept in a black money case?

A ‘crucial mistake’ by an investor helped him avoid a penalty of ₹1.8 crore (Bermuda Fund, ₹1.8 crore penalty: How a ‘crucial mistake’ helped Gurugram man beat Income Tax Dept in black money case}

• Option 1: This was handled by the Income Tax Department.20%
  20%
• Option 2: The Bermuda Fund was just a pawn in his game.80%
  80%