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HC Quashes improperly served Section 148 notice
Case Law Details
- Case Name
- PCIT Vs Dart Infrabuild (P) Ltd. (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2010-11
- Courts
- All High Courts, Delhi High Court
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PCIT Vs Dart Infrabuild (P) Ltd. (Delhi High Court)
Delhi High Court ruling on PCIT vs. Dart Infrabuild (P) Ltd. addressing invalid notice, jurisdictional defect, and assessment proceedings for AY 2010-11.
The Delhi High Court, in the case of PCIT vs. Dart Infrabuild (P) Ltd., considered two key issues for Assessment Year 2010-11:
1. The notice under Section 148 was improperly served as it was sent to the old address, despite the appellant’s (revenue) awareness of the new address.
2. The obligation of the revenue to issue a notice under Section 143(2) before proceedin...
