Income Tax Notices Issued on Non-Existing Company quashed

S. K. Finserve Private Limited Vs ACIT (Calcutta High Court) This writ petition is allowed and the impugned notice is quashed solely on the ground that the impugned notice was issued in the name of non-existing company in spite of revenue having notice and knowledge of non-existence of such Company. FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT Heard learned advocates appearing for the parties. In this writ petition, petitioner has challenged the impugned notice dated July 27, 2022 relating to assessment year 2013-14 under section 148 of the Income Tax Act, 1961 which is a transfero...