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RONGON MUKHOPADHYAY, DEEPAK ROSHAN
Parikh Marketing Private Limited – Appellant
Versus
Principal Commissioner of Income Tax, Dhanbad – Respondent
JUDGMENT :
Deepak Roshan, J.
The instant application has been preferred for the following reliefs:-
2. The brief facts of the case as discl
Notices issued under the Income Tax Act to a non-existent entity are void ab initio, and proper jurisdiction must be established based on the current legal status of the taxpayer.
Reassessment proceedings initiated against a business entity that has ceased to exist due to dissolution are void ab initio and legally unenforceable, as jurisdictional notices cannot be issued again....
The impugned order and notice under Section 148 and 148A(d) of the Income Tax Act, issued against a non-extant entity, cannot be complied with, and were therefore set aside.
Reassessment u/s 147 invalid if notice issued to dissolved firm post-takeover by company despite AO's knowledge; wrong PAN/facts show non-application of mind; remit for verifying Form 26AS incomes in....
Notices issued in the name of a dissolved partnership firm are invalid, reaffirming the necessity for proper jurisdiction in tax assessments.
Notices issued under tax laws to a nonexistent entity are invalid; transactions must be correctly accounted for by the current entity.
The central legal point established in the judgment is that the notice issued in the name of a non-existent entity is bad in law, and human errors under Section 292B cannot nullify proceedings that a....
Notices issued under Section 148 of the Income Tax Act against non-existing companies post-amalgamation are invalid and without jurisdiction.
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