1.      JAYPEE INSTITUTE OF INFORMATION TECHNOLOY SOCIETY (Delhi High Court) [Related to section 10(23C)(vi)]

The central task of “education” is to implant a will and facility of learning; it should the central task of “education” produce “not learned” but “learning people”.

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2.      ESHAAN HOLDING P. LTD. (Delhi High Court)[Related to section 148]

Even if there is scope   for drawing a presumption, the assessee has come before the Assessing Officer and denied service. The notice served by affixture is also not valid service because it was done at the old address, which is not the last-known address, as the new address has already been intimated to the department in the return of income filed for the assessment year 2003-4 and that is the last-known address"

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