2022 (3) TMI 1546

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..... 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 .....

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..... he Income Tax Act, 1961 [ the Act ] for the Assessment Year 2017-18 and all the proceedings initiated pursuant thereto including Section 142(1) notices. Learned counsel for the petitioner submits that the impugned notice is void ab initio as it has been issued in the name of a non-existing entity. He relies on the decision of the Supreme Court in Pr. Commissioner of Income Tax v. Maruti Suzuki .....

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