https://www.taxtmi.com/caselaws?id=767624 Delhi HC set aside reassessment proceedings under section 147 due to improper service of notices. Revenue failed to demonstrate that notices under sections 148A(b), 148A(d), and 148 were served at assessee's registered Singapore office. Foreign company lacked PAN and IT Portal credentials, was Singapore resident covered under DTAA. Court remitted matter to stage of section 148A(b) notice consideration without examining substantial income tax issues regarding MRO services rendered outside India, as initial notice was not properly received by assessee. en-us Wed, 12 Mar 2025 00:00:00 +0530 Fri, 21 Mar 2025 08:25:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767624 Delhi HC set aside reassessment proceedings under section 147 due to improper service of notices. Revenue failed to demonstrate that notices under sections 148A(b), 148A(d), and 148 were served at assessee's registered Singapore office. Foreign company lacked PAN and IT Portal credentials, was Singapore resident covered under DTAA. Court remitted matter to stage of section 148A(b) notice consideration without examining substantial income tax issues regarding MRO services rendered outside India, as initial notice was not properly received by assessee. Case-Laws Income Tax Wed, 12 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767624