HC Quashes improperly served Section 148 notice

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 proceeding with the assessm...