Case Law Details
New Age Buildtech Private Limited Vs National Faceless Assessment Centre (Bombay High Court)
In the case of New Age Buildtech Pvt Ltd Vs National Faceless Assessment Centre, the court examined the validity of notices issued in the name of a non-existent company, ERP Infrastructure Projects Pvt Ltd, after its amalgamation with the petitioner.
Despite clear communication of the amalgamation to authorities, the petitioner received show-cause notices, assessments, and penalties in the name of ERP Infra Pvt Ltd. The court referred to relevant judgments to assess the situation.
The Bombay High Court ruled in favor of the petitioner, quashing the invalid notices issued to ERP Infra Pvt Ltd, stating that they lacked jurisdiction. The court cited key pronouncements supporting its verdict.
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT
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