2022 (4) TMI 116

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....he respondents   P.C. 1. The petitioner states that notice under Section 148 of the Income Tax Act, 1961 dated 30.6.2021 has been issued to one Scope Pvt. Ltd. (for brevity 'Scope') which has ceased to exist. Scope had filed its return of income for the relevant Assessment Year 2016- 17 on or about 13.10.2016. Alongwith return of income, Scope filed audited account, tax audit reports an....

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....rs ('MCA'). It is also stated in the petition that, the fact of Scope being amalgamated with petitioner is reflected in MCA's Website. 4. On 20.10.2020 the Principal Commissioner of Income Tax, Central-3, Mumbai passed an order under Section 127 of the Act decentralizing the case of the petitioner and transferring jurisdiction over petitioner from DCIT-CC(6)(1) to Circle 15(1) (2), Mumbai w.e.f....

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....ger. Not withstanding this, respondent no.1 rejected petitioner's plea by order dated 03.02.2022 which is impugned in the petition. 5. Aggrieved by this order, petitioner has approached this Court and various grounds have been taken one of which is the fact that notice under Section 148 of the Act issued to the non existing company, is bad in law. No reply has been filed. But Mr. Suresh Kumar s....

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....y the Assessing Officer was issued to the non existing company which amounts to substantive illegality and not a procedural violation of the nature adverted to in Section 292-B. 8. The Court held that such a notice can not be stated to be valid. 9. This view of the Apex Court was also followed by this Court in Alok Industries Ltd. Vs. Dy. CIT-Circle1(1), Mumbai where the Court held that noti....