https://www.taxtmi.com/caselaws?id=786622 Issuance of a notice under Section 148 and an order under Section 148A(d) in the name of an entity that had ceased to exist following conversion and amalgamation is a jurisdictional defect and cannot be treated as a mere curable or clerical irregularity. The analysis applies precedent on notices to non existent or dissolved entities and the effect of amalgamation on tax proceedings, concluding such issuance amounts to substantive illegality. Operatively, the impugned notice and consequential order are invalidated and set aside, and the petition succeeds on that ground. en-us Fri, 06 Feb 2026 00:00:00 +0530 Mon, 16 Feb 2026 09:13:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786622 Issuance of a notice under Section 148 and an order under Section 148A(d) in the name of an entity that had ceased to exist following conversion and amalgamation is a jurisdictional defect and cannot be treated as a mere curable or clerical irregularity. The analysis applies precedent on notices to non existent or dissolved entities and the effect of amalgamation on tax proceedings, concluding such issuance amounts to substantive illegality. Operatively, the impugned notice and consequential order are invalidated and set aside, and the petition succeeds on that ground. Case-Laws Income Tax Fri, 06 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786622