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TMI Blog2022 (5) TMI 178X X X X Extracts X X X X X X X X Extracts X X X X ..... ny which amounts to substantive illegality and not a procedural violation of the nature adverted to in Section 292-B. The Court held that such a notice can not be stated to be valid. This view of the Apex Court was also followed by this Court in Alok Knit Exports Ltd. [ 2021 (8) TMI 777 - BOMBAY HIGH COURT] where the Court held that notice issued to non existing entity is not valid. - Decided in favour of assessee. - WRIT PETITION (L) NO. 6728 OF 2022 - - - Dated:- 29-4-2022 - K. R. SHRIRAM N.R. BORKAR, J.J. Ms. Arati Vissanji for the petitioner. Mr. Suresh Kumar for the respondents. P.C. 1. Suo-moto taken on today s board. 2. This is speaking to the Minutes of order dated 23rd March 2022 in Writ Petition ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Corporate Affairs ( MCA ). It is also stated in the petition that, the fact of Scope being amalgamated with petitioner is reflected in MCA s Website. 6. On 20.10.2020 the Principal Commissioner of Income Tax, Central-3, Mumbai passed an order under Section 127 of the Act decentralizing the case of the petitioner and transferring jurisdiction over petitioner from DCIT-CC(6)(1) to Circle 15(1) (2), Mumbai w.e.f. 20.10.2020. On 31.03.2021 notice in the name of Scope issued by respondent no.1 for Assessment Year 2013-14 was received on e-portal of the petitioner. The petitioner s representative informed respondent no.1 on 22.04.2021 to consider the return originally filed under Section 139(1) of the Act as the return filed in response to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... approved scheme of amalgamation and notice issued to non existing company, is not curable defect under Section 292-B of the Act. Notice under which jurisdiction was assumed by the Assessing Officer was issued to the non existing company which amounts to substantive illegality and not a procedural violation of the nature adverted to in Section 292-B. 10. The Court held that such a notice can not be stated to be valid. 11. This view of the Apex Court was also followed by this Court in Alok Knit Exports Ltd. Vs. Dy. CIT-Circle1(1), Mumbai (2021)283 Taxman 221 where the Court held that notice issued to non existing entity is not valid. 12. In the circumstances, petition is allowed in terms of prayer clause (a) which reads thus; ..... X X X X Extracts X X X X X X X X Extracts X X X X
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