Notice and order passed against non-extant entity is untenable

Rajinder Nath Kapoor Vs ITO (Delhi High Court) Delhi High Court held that notice u/s 148 and order thereon issued and passed against a non-extant entity cannot be complied with and hence liable to be set aside. Facts- The petitioner has approached the Court under Article 226 of the Constitution of India seeking quashing and/or setting aside of the notice passed under Section 148 of the Income Tax Act and order dated 31.03.2023 under Section 148A(d) of the Act pertaining to the Assessment Year 2016-17. The present petitioner alongwith his father and brother constituted a partnership firm under ...