Delhi HC stays proceedings as Sec.148 notice issued without DIN in PARVEEN DEVI vs INCOME TAX OFFICER, WARD 44-1 [W.P.(C) 5978/2023 dated 09-May-2023]

Delhi High Court stays reassessment proceedings initiated on the basis of notice under Section 148 issued without a Document Identification Number (DIN) because the Assessee's objection goes to the heart of Revenue's jurisdiction to begin the proceeding.