https://www.taxtmi.com/caselaws?id=415948 The High Court found that issuing a notice under Section 148 of the Income Tax Act to a non-existing company was bad in law. The order rejecting objections for the Assessment Year 2014-2015 was deemed invalid. The court granted the petition, issuing a Writ of Certiorari to quash the notice and order. The Principal Chief Commissioner was directed to conduct an inquiry against the officers responsible for the erroneous notices. The inquiry was to be completed within six weeks, with necessary actions to be taken against the officers. The petition was disposed of accordingly. en-us Mon, 13 Dec 2021 00:00:00 +0530 Fri, 17 Dec 2021 08:54:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415948 The High Court found that issuing a notice under Section 148 of the Income Tax Act to a non-existing company was bad in law. The order rejecting objections for the Assessment Year 2014-2015 was deemed invalid. The court granted the petition, issuing a Writ of Certiorari to quash the notice and order. The Principal Chief Commissioner was directed to conduct an inquiry against the officers responsible for the erroneous notices. The inquiry was to be completed within six weeks, with necessary actions to be taken against the officers. The petition was disposed of accordingly. Case-Laws Income Tax Mon, 13 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415948