https://www.taxtmi.com/caselaws?id=333827 A search warrant and section 153A notice issued in the name of a dissolved firm were invalid because the firm had ceased to exist before the search and was a non-existent entity at the time of initiation. The tribunal treated the dissolved firm and the proprietary concern as separate taxable persons, so the defect went to the root of jurisdiction. Participation in the proceedings did not cure the invalidity, and the assessment framed under section 153A was therefore held to be invalid. The Revenue's challenge failed. en-us Wed, 19 Oct 2016 00:00:00 +0530 Tue, 25 Oct 2016 16:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333827 A search warrant and section 153A notice issued in the name of a dissolved firm were invalid because the firm had ceased to exist before the search and was a non-existent entity at the time of initiation. The tribunal treated the dissolved firm and the proprietary concern as separate taxable persons, so the defect went to the root of jurisdiction. Participation in the proceedings did not cure the invalidity, and the assessment framed under section 153A was therefore held to be invalid. The Revenue's challenge failed. Case-Laws Income Tax Wed, 19 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333827