Delhi High Court Reassessment Notice Severed At Old Address Despite Knowing Assessee’s New Address: Delhi High Court Quashes Assessment Order Case Title: PCIT Versus M/S Dart Infrabuild (P).
The Delhi High Court has quashed the assessment order as the notice under Section 148 was improperly served as it was sent to the old address, despite the fact that the department was aware of the new.
S Vasudevan, Devashish Jain, and Kanika Jain of Lakshmikumaran & Sridharan say that a ruling by the Delhi bench of the Income Tax Appellate Tribunal brings clarity, but questions remain concerning its application
The Delhi High Court has held that AO did not have the tangible material on record that could have persuaded him to form the belief that income, otherwise chargeable to tax, had escaped assessment.The.
A weekly round-up of important cases from the Madras High Court Citations: 2023 LiveLaw (Mad) 339 To 2023 LiveLaw (Mad) 349 NOMINAL INDEX Ramar v State (and connected cases), 2023 LiveLaw.