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

Last updated: 09 October 2021
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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