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2022 (3) TMI 1546 - HC - Income TaxReopening of assessment against company ceased to exist - HELD THAT:- As petitioner submits that the impugned notice is void ab initio as it has been issued in the name of a non-existing entity as relying on the decision of Maruti Suzuki India Limited [2019 (7) TMI 1449 - SUPREME COURT] wherein it has been held that the issuance of a notice to a non-existing company is a substantive illegality and not a procedural violation. Issue notice. Respondents accepts notice on behalf of the respondents. He prays for and is permitted to file a counter affidavit within six weeks. Rejoinder affidavit, if any, be filed before the next date of hearing. List on 7th September, 2022 along with connected matters.
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