Litmus Test For Issue of A Valid Notice Under Section 148

Advocate Akhilesh Kumar Sah

PCIT Vs Nokia India Pvt. Ltd (Supreme Court of India)

In PCIT vs. Nokia India Pvt. Ltd. [Civil Appeal No. 3450 Of 2019 (Arising out of S.L.P.(C) No.32222 of 2017), decided on 08.04.2019], appeal was filed against the final judgment and   order   dated   21.04.2017 passed   by   the   High  Court of Delhi at New Delhi in ITA No.854 of 2016 whereby   the   Division   Bench   of   the   High   Court dismissed the appeal filed by the appellant. In other words, the High Court was of the view that since the appeal did not involve any substantial  question of law, it deserved dismissal in limine.

Facts & Decision in brief: 

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