https://www.taxtmi.com/caselaws?id=460123 Notices issued under section 148A(b) to a company that had ceased to exist after amalgamation were void for want of jurisdiction because they were addressed to the non-existent transferor entity and its erstwhile PAN, despite the revenue having been informed of the amalgamation before issuance. A notice to an entity no longer in existence is a substantive jurisdictional defect and cannot be sustained. The notices were set aside. en-us Tue, 04 Jun 2024 00:00:00 +0530 Sat, 11 Jan 2025 21:42:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460123 Notices issued under section 148A(b) to a company that had ceased to exist after amalgamation were void for want of jurisdiction because they were addressed to the non-existent transferor entity and its erstwhile PAN, despite the revenue having been informed of the amalgamation before issuance. A notice to an entity no longer in existence is a substantive jurisdictional defect and cannot be sustained. The notices were set aside. Case-Laws Income Tax Tue, 04 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460123