Issuance of notice and passing of order against non-existent entity is bad-in-law

Delta Electronics India Pvt. Ltd. Vs PCIT (Uttarakhand High Court) Uttarakhand High Court held that issuance of notice to the Transferor Company (i.e. non-existent entity) and order passed u/s 148A(d) of the Income Tax Act against the non-existent entity is bad in law and liable to be quashed. Facts- The challenge in this petition is made to notice u/s. 148 of the Income Tax Act, 1961 as well as order under Section 148 A(d) of the Act for reassessment of Delta Power Solutions India Pvt. Ltd., for the assessment year 2019-20. It is the case of the petitioner that the revenue issued notice dated...