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Notice and order passed against non-extant entity is untenable
Case Law Details
- Case Name
- Rajinder Nath Kapoor Vs ITO (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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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 ...
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