https://www.taxtmi.com/caselaws?id=440344 The court ruled that the notice issued u/s 148 to the non-existent entity, following its amalgamation, was invalid. The amalgamation had been approved by the Gujarat and Bombay HCs, and the entity ceased to exist from 01.04.2013. Despite prior notifications to the respondent about the merger, the notice was addressed to the defunct entity, rendering it void. Citing precedent from cases like Maruti Suzuki, the court quashed the notice, emphasizing that jurisdictional notices to non-existent entities are illegal. The petition was allowed, reinforcing the need for consistency in tax litigation. en-us Mon, 10 Jul 2023 00:00:00 +0530 Wed, 25 Oct 2023 11:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440344 The court ruled that the notice issued u/s 148 to the non-existent entity, following its amalgamation, was invalid. The amalgamation had been approved by the Gujarat and Bombay HCs, and the entity ceased to exist from 01.04.2013. Despite prior notifications to the respondent about the merger, the notice was addressed to the defunct entity, rendering it void. Citing precedent from cases like Maruti Suzuki, the court quashed the notice, emphasizing that jurisdictional notices to non-existent entities are illegal. The petition was allowed, reinforcing the need for consistency in tax litigation. Case-Laws Income Tax Mon, 10 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440344