Dart Infrabuild Pvt. Ltd.(Earlier known as kiwi infrabuild Pvt. Ltd.), New Delhi ITO ward-14(3), New Delhi


Quick Summary
This Income Tax Appellate Tribunal case involves M/s Dart Infrabuild (formerly Kiwi Infrabuild) appealing an assessment for the 2010-11 financial year. The company challenges the assessment's validity, citing issues with the service of notice under Section 148 and the non-issuance of a notice under Section 143(2) of the Income Tax Act. The assessment was initiated after scrutiny for the subsequent year revealed share premium receipts in the relevant period, and it was discovered that no return of income had been filed for AY 2010-11.

Court :
ITAT New Delhi

Brief :
Aggrieved by the order dated 28/3/2016 passed by the learned Commissioner of Income Tax (Appeals)-36 (“Ld. CIT(A)”) in the case of M/s Kiwi Infrabuild Pvt. Ltd. (“the assessee”), for the assessment year 2010-11, the assessee preferred this appeal challenging the completion of assessment under section 147/144 of the Income Tax Act, 1961 (“the Act”) on the grounds of improper service of notice under section 148 of the Act and also non-issuance of notice under section 143(2) of the Act.

Citation :
ITA No.-8774/Del/2019

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1 Year PLAN
1999
(Excl. of GST ₹359)

2 Years PLAN
3499
(Excl. of GST ₹629)

BEST VALUE
3 Years PLAN
4999
(Excl. of GST ₹899)

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