https://www.taxtmi.com/caselaws?id=789588 A demand notice under the Income-tax Act could not be sustained where the alleged service of the foundational assessment orders and demand intimations was implausible on the record and the Department's prolonged inaction was inconsistent with a duly served demand. The Delhi HC accepted the petitioner's challenge on those surrounding circumstances and quashed the notice treating the petitioner as an assessee in default. Liberty was preserved for the petitioner to seek the relevant records, raise objections and pursue statutory remedies, and for the Department to proceed afresh in accordance with law. en-us Wed, 01 Apr 2026 00:00:00 +0530 Fri, 10 Apr 2026 09:00:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789588 A demand notice under the Income-tax Act could not be sustained where the alleged service of the foundational assessment orders and demand intimations was implausible on the record and the Department's prolonged inaction was inconsistent with a duly served demand. The Delhi HC accepted the petitioner's challenge on those surrounding circumstances and quashed the notice treating the petitioner as an assessee in default. Liberty was preserved for the petitioner to seek the relevant records, raise objections and pursue statutory remedies, and for the Department to proceed afresh in accordance with law. Case-Laws Income Tax Wed, 01 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789588