https://www.taxtmi.com/caselaws?id=441747 The Court held in favor of the petitioner, allowing the writ petition to proceed despite the absence of a Board Resolution. The challenge to a notice issued under Section 148 of the Income Tax Act for the Assessment Year 2017-18 was upheld, with the Court deeming it void ab initio due to being issued in the name of a non-existing entity. The Court restrained further steps on the notice until the next listing date. The issue of a company ceasing to exist under a Scheme of Arrangement and its liability under Section 148A of the Income Tax Act was scheduled for further hearing. en-us Tue, 30 May 2023 00:00:00 +0530 Mon, 14 Aug 2023 16:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441747 The Court held in favor of the petitioner, allowing the writ petition to proceed despite the absence of a Board Resolution. The challenge to a notice issued under Section 148 of the Income Tax Act for the Assessment Year 2017-18 was upheld, with the Court deeming it void ab initio due to being issued in the name of a non-existing entity. The Court restrained further steps on the notice until the next listing date. The issue of a company ceasing to exist under a Scheme of Arrangement and its liability under Section 148A of the Income Tax Act was scheduled for further hearing. Case-Laws Income Tax Tue, 30 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441747