Tax Assessment Error: Warrant and Notice Issued to Non-Existent Entity Violates Section 153A Requirements.

Tax Assessment Error: Warrant and Notice Issued to Non-Existent Entity Violates Section 153A Requirements. https://www.taxtmi.com/highlights?id=43845 Assessment u/s 153A - When the search u/s 132 was conducted and to be valid, the warrant and notice should be issued in the name of the successor only whereas these, in the present case, had been issued in the name of Nahar Enterprises, a non-existent entity which could not be said to be mere clerical mistake. en-us Fri, 11 Jan 2019 11:16:49 +0530 Fri, 11 Jan 2019 11:16:49 +0530 TaxTMI RSS Generator Tax Assessment Error: Warrant and Notice Issued to Non-Existent Entity Violates Section 153A Requirements. https://www.taxtmi.com/highlights?id=43845 Assessment u/s 153A - When the search u/s 132 was conducted and to be valid, the warrant and notice should be issued in the name of the successor only whereas these, in the present case, had been issued in the name of Nahar Enterprises, a non-existent entity which could not be said to be mere clerical mistake. Highlights Income Tax Fri, 11 Jan 2019 11:16:49 +0530 https://www.taxtmi.com/highlights?id=43845