Notice u/s 148 to Non-Existent Entity Deemed Invalid and Legally Void from Outset.
X X X X Extracts X X X X
X X X X Extracts X X X X
....Reopening of assessment - validity of issue of notice under Section 148 to non-existent person - assessment in the name of the erstwhile firm is bad in law, void ab-initio and non-est - AT....
TaxTMI