Issuance of jurisdictional notice in the name of a non existing entity is a non curable defect u/s 292B

Dragon Builders & Developers LLP Vs ITO (ITAT Delhi) Introduction: In the case of Dragon Builders & Developers LLP vs. ITO, the Income Tax Appellate Tribunal (ITAT) Delhi examined the consequences of issuing a jurisdictional notice in the name of a non-existing entity. This article explores the legal intricacies and implications of this decision. The Hon’ble bench held that when a private limited company has been converted into an LLP and this fact is duly conveyed to the ld. AO during the reassessment proceedings vide the objections filed to reasons recorded, then the notice issued ...