2021 (9) TMI 1586

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....ram And M.S. Karnik, JJ. For the Petitioner : Mr. Madhur Agrawal i/b. Mr. Atul K. Jasani. For the Respondents : Mr. Suresh Kumar. P.C. : WRIT PETITION NO.3562 OF 2019 1 In this petition, petitioner is praying for setting aside the show cause notice dated 31st March 2019. It is petitioner's case in nutshell, that the notice under Section 148 of the Income Tax Act, 1961 (the Act) has ....

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....ed V/s. The Deputy Commissioner of Income Tax, Circle 6 (1) (1) and Ors.) also held that the notice issued to a non-existent company is bad in law. 3 Mr. Suresh Kumar states that he had appeared in Writ Petition No. 2828 of 2019 where the same petitioner was involved. 4 In the circumstances, the notice dated 31st March 2019 having being issued to an entity, which had ceased to exist, is....