Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights December 2021 Year 2021 This

Notice against company non existing - The Principal Chief ...


Inquiry Ordered into Issuance of Notices to Non-Existent Vadinar Power Post-Amalgamation, Section 148 Notices Quashed.

December 17, 2021

Case Laws     Income Tax     HC

Notice against company non existing - The Principal Chief Commissioner is directed to hold an enquiry against the concerned officers as to why despite being brought to their notice that Vadinar Power Company Limited is a non existing entity having been amalgamated with petitioner notices were continued to be issued in the name of Vadinar Power Company Limited and even the order disposing of the objections came to be passed in the name of Vadinar Power Company Limited resulting in the notice under Section 148 of the said Act itself being quashed. The Principal Chief Commissioner, after holding an enquiry, may take such action as required against the erring officers, if found guilty. - HC

View Source

 


 

You may also like:

  1. Reopening of assessment post amalgamation process - Mere activation of PAN number may not give a right to the revenue to issue notice to a non-existent entity....

  2. Validity of reopening of assessment - notice against non existent entity / amalgamated company - Notices issued.

  3. The Supreme Court set aside the High Court's judgment and order appointing an arbitrator u/s 11(6) of the Arbitration and Conciliation Act, 1996. It held that the...

  4. ITAT recalled its earlier order due to discovery of inadvertent errors, specifically the reliance on non-existing case laws identified during suo-moto review. Exercising...

  5. Reopening of assessment u/s 147 against non-existing entity - scheme of the amalgamation and arrangement approved - The High Court acknowledges the petitioner's argument...

  6. The High Court addressed the validity of a show cause notice (SCN) and final order issued against a non-existent entity, the rectification of procedural defects, and the...

  7. Non-service of mandatory notice u/s 143(2) renders assessment proceedings void ab initio. Revenue failed to prove sending of notice by ordinary post/registered post or...

  8. Reopening of assessment u/s 147 - Date of issuance of notice - communication in electronic form - Whether digitally signing notice would automatically amount to issuance...

  9. Revision u/s 263 against non-Est order - The ITAT held that, return filed beyond the prescribed time limit under notice u/s 148 should not be treated as non-est. -...

  10. Reassessment proceedings against non existent entity - amalgamated company - Mere activation of PAN number may not give a right to the respondents to issue notice to a...

  11. Validity of the draft assessment order issued in the name of non-existent entity - TP adjustment - arm’s-length price u/s 92CA - once the draft assessment order and...

  12. Cancellation of petitioner's registration - The entire purpose of issuance of show-cause notice frustrated because the Superintendent of Taxes merely forwarded a printed...

  13. Assessment against deceased/non existent assessee - it can be seen that the AO has passed the Assessment Order in the name of deceased person which is non-existent...

  14. Validity of assessment against non existent company - amalgamation proceedings concluded - the assessment order passed on a non-existent Company is bad in law, inasmuch...

  15. Revision u/s 263 by CIT - defect of non-issuance of notice u/s. 143(2) - Section 292BB is only safeguarding the deficiency if any of the service/non-service of notice...

 

Quick Updates:Latest Updates