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DELHI HIGH COURT
MANMOHAN, MANMEET PRITAM SINGH ARORA
Rajasthan Global Securities Pvt. Ltd. – Appellant
Versus
Assistant Commissioner of Income Tax Circle 19(1) Delhi – Respondent
| Table of Content |
|---|
| 1. challenge of notices issued to non-existing entity. (Para 1 , 2) |
| 2. procedural nature of section 148a in tax proceedings. (Para 3) |
| 3. court's examination of notice legitimacy and merits left unaddressed. (Para 4) |
| 4. setting aside notice and allowing response from petitioner. (Para 5) |
| 5. case disposed without commenting on merits. (Para 6) |
JUDGMENT
Manmohan, J.
C.M.No.46963/2022
Exemption allowed, subject to all just exceptions.
Accordingly, the application stands disposed of.
W.P.(C) No.15178/2022 & C.M.No.46962/2022
1. Present writ petition has been filed challenging the notice dated 17th April, 2021 issued under Section 148 of the Income Tax Act, 1961 (`the Act'), notice dated 28th May, 2022 issued under Section 148A(b) of the Act as well as the order dated 27th July, 2022 passed under Section 148A(d) of the Act and the consequential notice dated 27th July, 2022 for the Assessment Year 2013-14.
2. Learned counsel for the Petitioner states that Aureole Impex Pvt. Ltd. (Transferor Company) was merged with M/s. Rajasthan Global Securities Private Limited (Transferee Company) vide this Court's order dated 21st March, 2013 w.e.f. 01st April, 2012. He states that afte
Notices issued under tax laws must be addressed to the correct legal entity, and procedural errors may invalidate such notices, requiring rectification in accordance with legal standards.
A notice under Section 148 of the Income Tax Act is invalid if issued against a non-existent entity, confirming the need for valid recognition of a company's status post-amalgamation.
Notices issued under the Income Tax Act to non-existent entities due to amalgamation are void ab initio and unenforceable.
The impugned notice issued under section 148 of the Income Tax Act, 1961, in the name of a non-existing company due to amalgamation is not tenable in the eye of law, and the court has the authority t....
Notices under Section 148 of the Income Tax Act cannot be issued to a non-existent entity following an amalgamation, as such actions lack legal jurisdiction.
Notices issued under Section 148 of the Income Tax Act against non-existing companies post-amalgamation are invalid and without jurisdiction.
The main legal point established in the judgment is that a notice issued under section 148 of the Income Tax Act in the name of a non-existent entity, which has undergone a scheme of amalgamation and....
The main legal point established in the judgment is that the existence of the transferor company merged into the transferee company from the appointed date under the scheme of amalgamation, and mere ....
Notices issued under Income Tax Act to a non-existent entity due to merger are void ab initio; reasoned orders are necessary for valid assessment proceedings.
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