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Reassessment Order In the Name of Non-Existing Entity – HC directs AO to pass fresh order
Case Law Details
- Case Name
- Rajasthan Global Securities Pvt Ltd Vs ACIT (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2013-14
- Courts
- All High Courts, Delhi High Court
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Rajasthan Global Securities Pvt Ltd Vs ACIT (Delhi High Court)
1. Present writ petition has been filed challenging the notice dated 17th April, 2021 issued under Section 148 of the Income Tax Act, 1961 (‘the Act’), notice dated 28th May, 2022 issued under Section 148A(b) of the Act as well as the order dated 27th July, 2022 passed under Section 148A(d) of the Act and the consequential notice dated 27th July, 2022 for the Assessment Year 2013-14.
2. Learned counsel for the Petitioner states that Aureole Impex Pvt. Ltd. (Transferor Company) was merged with M/s. Rajasthan Glo...
