https://www.taxtmi.com/caselaws?id=764756 The court concluded that a notice issued under Section 148 of the Income Tax Act to a non-existent company due to amalgamation was initially flawed. However, following the Supreme Court's ruling in Union of India & Ors. v. Ashish Agarwal, such notices are deemed valid under Section 148A(b) of the Act. The court determined that the subsequent proceedings were valid as they were based on a correctly issued notice in the petitioner's name, thus not vitiated by the initial error. The decision emphasizes the application of amended provisions to rectify procedural defects. en-us Fri, 10 Jan 2025 00:00:00 +0530 Thu, 16 Jan 2025 13:03:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764756 The court concluded that a notice issued under Section 148 of the Income Tax Act to a non-existent company due to amalgamation was initially flawed. However, following the Supreme Court's ruling in Union of India & Ors. v. Ashish Agarwal, such notices are deemed valid under Section 148A(b) of the Act. The court determined that the subsequent proceedings were valid as they were based on a correctly issued notice in the petitioner's name, thus not vitiated by the initial error. The decision emphasizes the application of amended provisions to rectify procedural defects. Case-Laws Income Tax Fri, 10 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764756