https://www.taxtmi.com/caselaws?id=410362 The court found the notice issued under Section 148 of the Income Tax Act to a non-existing entity invalid and beyond the limitation period. The errors were substantive and not curable under Section 292B. Consequently, all subsequent proceedings were deemed invalid, and the writ petition was allowed. The impugned notice and proceedings were set aside, with the court dismissing the writ petition and closing the connected miscellaneous petition, without any costs awarded. en-us Thu, 15 Jul 2021 00:00:00 +0530 Wed, 18 Jan 2023 12:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410362 The court found the notice issued under Section 148 of the Income Tax Act to a non-existing entity invalid and beyond the limitation period. The errors were substantive and not curable under Section 292B. Consequently, all subsequent proceedings were deemed invalid, and the writ petition was allowed. The impugned notice and proceedings were set aside, with the court dismissing the writ petition and closing the connected miscellaneous petition, without any costs awarded. Case-Laws Income Tax Thu, 15 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410362