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High Court of Bombay Declares Issuing Income Tax Notice to a Non-Existing Entity Post-Merger as Substantive Illegality: “Notice issued in the name of a non-existing company is a substantive illegality and not merely a procedural violation”
Court's Decision The Bombay High Court ruled in favor of the petitioner and quashed the notices issued under Section 148 of the Income Tax Act, 1961. The Court found that…









