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2021 (10) TMI 1486

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Full Text of the Document

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....n i/b Mr. Atul K. Jasani. For the Respondents : Mr. Suresh Kumar. P.C. : 1. The grievance raised in this petition is that the notice dated 31st March, 2021 issued under Section 148 of the Income Tax Act, 1961 (the Act) is issued to a non-existing entity. It is settled law that a notice issued to a non-existing company is bad in law. There were many such petitions in which this issue has b....

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