https://www.taxtmi.com/caselaws?id=393545 The court ruled in favor of the petitioner, a software development company, in a case challenging notices under Sections 148 and 142(1) of the Income Tax Act for the assessment year 2011-12. The court found that the notice issued to a non-existing entity post-amalgamation was a substantive illegality, not a procedural defect, and therefore not curable under Section 292-B of the Act. As a result, the court quashed the notices and overruled the objections raised by the revenue, allowing the writ petition filed by the petitioner. en-us Tue, 10 Dec 2019 00:00:00 +0530 Wed, 18 Mar 2020 15:45:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393545 The court ruled in favor of the petitioner, a software development company, in a case challenging notices under Sections 148 and 142(1) of the Income Tax Act for the assessment year 2011-12. The court found that the notice issued to a non-existing entity post-amalgamation was a substantive illegality, not a procedural defect, and therefore not curable under Section 292-B of the Act. As a result, the court quashed the notices and overruled the objections raised by the revenue, allowing the writ petition filed by the petitioner. Case-Laws Income Tax Tue, 10 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393545