https://www.taxtmi.com/caselaws?id=466374 A notice issued to an entity that legally does not exist is invalid because absence of legal personality negates the statutory basis for service; consequently such notices are treated as bad in law and cannot support subsequent assessment action. Recent High Court decisions have applied this principle to set aside notices directed to nonexisting companies, resulting in relief for taxpayers where service was vitiated by the nonexistence of the addressee. The operative effect is that assessments premised solely on such notices lack legal foundation and are liable to be quashed. en-us Wed, 27 Oct 2021 00:00:00 +0530 Tue, 03 Feb 2026 22:11:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466374 A notice issued to an entity that legally does not exist is invalid because absence of legal personality negates the statutory basis for service; consequently such notices are treated as bad in law and cannot support subsequent assessment action. Recent High Court decisions have applied this principle to set aside notices directed to nonexisting companies, resulting in relief for taxpayers where service was vitiated by the nonexistence of the addressee. The operative effect is that assessments premised solely on such notices lack legal foundation and are liable to be quashed. Case-Laws Income Tax Wed, 27 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466374