Delhi HC Quashes Notice u/s 148 of Income Tax Act for Improper Service on Foreign Entity [Read Order]

The court observed that the Revenue failed to demonstrate proper service of notices and that the petitioner had no PAN or IT Portal credentials.
By Sneha Sukumaran Mullakkal - On April 12, 2025 5:25 pm - 3 mins read
notice - Delhi HC - Income Tax - taxscan

The High Court of Delhi, quashed the reassessment notice issued under Section 148 of the Income Tax Act,1961 against the petitioner, a Singapore-based entity, due to improper service. St Engineering Aerospace Engines Pte Ltd, petitioner- assessee, received a notice under section 148A(b) of the Income Tax Act on 31.03.2023, stating that income for AY 2019-20…

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