Service of Section 148 notice on an amalgamated entity raised a prima facie defect, with interim protection continued.

Service of a notice under Section 148 on an entity said to have ceased to exist after amalgamation raised a prima facie jurisdictional defect, because notice to a non-existent person may be legally unsustainable. The Delhi HC recorded a prima facie view in favour of the petitioner on that objection, kept the writ petition pending for further directions, and continued interim protection during the pendency of the matter.

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Issues: Whether the notice under Section 148 of the Income-tax Act, 1961, served on an entity said to be no longer in existence after amalgamation, disclosed a prima facie legal defect and justified continuation of interim protection.

Outcome: The Court recorded a prima facie view in favour of the petitioner on the objection to service of notice on the amalgamated entity, kept the matter pending for directions, and continued the interim order during the pendency of the writ petition.

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