Delhi HC Quashes 9-Year-Delayed Tax Notice Due to Lack of Proper Service

APS Hydro Private Limited Vs Union of India & Ors. (Delhi High Court) The case before the Delhi High Court concerned the validity of a notice dated 16.02.2022 and a corresponding order dated 12.05.2022 issued by the Income Tax Department, treating the petitioner as an assessee in default under Section 220(1) of the Income Tax Act, 1961. The petitioner contended that no prior orders or intimations under Sections 154, 143(1)(a), or 271(1)(c) were ever served upon it. According to the petitioner, it became aware of the alleged tax demands only upon receipt of the impugned notice. It was argue...