https://www.taxtmi.com/caselaws?id=309171 The Court issued notice to the respondents in a challenge to a notice issued under Section 148 of the Income Tax Act, 1961 for Assessment Year 2017-18, addressed to a non-existing entity. Citing precedent, the Court found the notice void ab initio due to the substantive illegality of addressing it to a non-existing company. The respondents were granted time to respond, and a stay was ordered on the notice until further orders. The case is scheduled for the next hearing on 7th September 2022. en-us Mon, 28 Mar 2022 00:00:00 +0530 Tue, 15 Aug 2023 14:43:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=309171 The Court issued notice to the respondents in a challenge to a notice issued under Section 148 of the Income Tax Act, 1961 for Assessment Year 2017-18, addressed to a non-existing entity. Citing precedent, the Court found the notice void ab initio due to the substantive illegality of addressing it to a non-existing company. The respondents were granted time to respond, and a stay was ordered on the notice until further orders. The case is scheduled for the next hearing on 7th September 2022. Case-Laws Income Tax Mon, 28 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=309171