Case Law Details
Implenia Services and Solutions Pvt. Ltd. Vs DCIT (Bombay High Court)
It is admitted that notice has been issued to a non existing entity but respondents state that it ought to be treated as a mistake and the name given in the notice could be corrected under Section 292B of the Income Tax Act, 1961. High Court held that Where notice under section 148 was issued to a non-existing entity as said entity ceased to exist at the time of the issue of the notice on account of merger; the said notice was liable to be quashed and it was not an error that could be corrected under section 292B.
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT
1 Petitioner prays the impugned notice dated 27th March 2021 be quashed on the ground that it has been issued to a non existing entity. In the affidavit in reply for respondents, it is admitted that notice has been issued to a non existing entity but respondents state that it ought to be treated as a mistake and the name given in the notice could be corrected under Section 292B of the Income Tax Act, 1961 (the said Act). Respondents have relied upon a judgment of the Delhi High Court in the case of Skylight Hospitality LLP Vs. Assistant Commissioner of Income Tax., Circle-28(1), New Delhi1 In the said affidavit, it is also stated that the said order of Delhi High Court has been subsequently affirmed on 6th April 2018 by a two Judge Bench of Hon’ble Supreme Court. This submission has been considered by this court in Alok Knit Exports Ltd. Vs. Deputy Commissioner of Income Tax in its order dated 10th August 2021 in Writ Petition No.2742 of 2019. Paragraphs 5 to 9 of the said order read as under:
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