https://www.taxtmi.com/caselaws?id=207078 The court found that the initiation of proceedings under Section 17 of the Wealth Tax Act, 1957, was invalid and without jurisdiction as the notice was issued to a non-existent entity. Consequently, the reassessment proceedings were set aside, and the appeals were allowed solely on this ground. The court quashed the reassessment proceedings without addressing other grounds of appeal on merit and did not award any costs. en-us Fri, 11 Mar 2011 00:00:00 +0530 Tue, 11 Dec 2012 18:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207078 The court found that the initiation of proceedings under Section 17 of the Wealth Tax Act, 1957, was invalid and without jurisdiction as the notice was issued to a non-existent entity. Consequently, the reassessment proceedings were set aside, and the appeals were allowed solely on this ground. The court quashed the reassessment proceedings without addressing other grounds of appeal on merit and did not award any costs. Case-Laws Wealth-tax Fri, 11 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207078