Reopening of assessment - validity of issue of notice under ...
Notice u/s 148 to Non-Existent Entity Deemed Invalid and Legally Void from Outset.
February 17, 2015
Case Laws Income Tax AT
Reopening of assessment - validity of issue of notice under Section 148 to non-existent person - assessment in the name of the erstwhile firm is bad in law, void ab-initio and non-est - AT
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