Invalid Income Tax Notice Issued After Company Dissolution

Issuance of notice u/s 148 of the IT Act on the date on which a company is longer in existence, is invalid

Quick Summary

The Delhi Income Tax Appellate Tribunal ruled that a notice issued under Section 148 of the Income Tax Act is invalid if it is served on a company that no longer exists. The tribunal allowed the appeal of M/s. S. M. Buildtech Pvt. Ltd. after considering this crucial point.

Court :
ITAT Delhi

Brief :
This appeal filed by the assessee is directed against the order dated 03.12.2019 of the Commissioner of Income Tax (Appeals)-8, New Delhi relating to Assessment Year 2011-12.

Citation :
ITA No.402/Del/2020

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1 Year PLAN

1999

(Excl. of GST ₹359)

2 Years PLAN

3499

(Excl. of GST ₹629)

BEST VALUE

3 Years PLAN

4999

(Excl. of GST ₹899)

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Attached File : 1442821_4521_1633080902_ita_no_402_del_2020_sm_buildtech_pvt_ltd_vs_itp.pdf

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Judgement posted by

Poojitha Raam Vinay

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I simplify complex income tax, TDS, banking, and investment updates into practical insights for taxpayers, salaried professionals, pensioners, and senior citizens. I regularly write on ITR filing, tax compliance, savings schemes, and the latest financial rule changes in India.

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