2022 (6) TMI 247

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....ON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA Petitioner Through: Ms. Kavita Jha, Advocate with Mr. Vaibhav Kulkarni, Mr. Anant Mann, Mr. Aditeya Bali, Mr. Himanshu and Mr. Udit Naresh, Advocates. Respondents Through: Mr. Zoheb Hossain, Advocate with Mr. Vipul Agarwal and Mr. Parth Semwal, Advocates. J U D G M E N T MANMOHAN, J (Oral): 1. Present writ petition has been filed cha....

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....ce of a notice to a non-existent company is a substantive illegality and not a procedural violation. 3. Learned counsel for the petitioner further states that the there is no information and/or suggestion in respect of escapement of income of the petitioner, which is a sine qua non for taking an action under Section 148 of the Act as each and every amount/transaction mentioned in the show cause....