https://www.taxtmi.com/caselaws?id=763749 ITAT Mumbai held that a notice u/s 148 issued to a non-existent entity following a merger cannot be cured under s 292B. Following the Bombay HC decision in Uber India Systems case, the tribunal ruled that Revenue lacked legal basis and jurisdiction to issue notices to non-existing entities. Despite Revenue's argument that the defect was curable since the assessment order used the correct name, the tribunal found the notices illegal, invalid and non-est, deciding in favor of the assessee. en-us Wed, 11 Dec 2024 00:00:00 +0530 Thu, 26 Dec 2024 10:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763749 ITAT Mumbai held that a notice u/s 148 issued to a non-existent entity following a merger cannot be cured under s 292B. Following the Bombay HC decision in Uber India Systems case, the tribunal ruled that Revenue lacked legal basis and jurisdiction to issue notices to non-existing entities. Despite Revenue's argument that the defect was curable since the assessment order used the correct name, the tribunal found the notices illegal, invalid and non-est, deciding in favor of the assessee. Case-Laws Income Tax Wed, 11 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763749