Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Labour Laws
06/09/20264 min read
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Delhi HC Quashes Notice u/s 148 of Income Tax Act for Improper Service on Foreign Entity
Appeal Against OrderIncome Tax
The Delhi High Court quashed a notice issued under Section 148 of the Income Tax Act to a foreign entity due to improper service. Section 148 pertains to the issuance of notices for income escaping assessment. The court held that the tax department failed to adhere to the prescribed procedures for serving notices on entities located outside India, rendering the notice invalid and any subsequent proceedings void.
