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Shivang Puri

Latest Posts by Shivang Puri

Income Tax Notice/order in the name of a non-existing entity a curable defect?

August 22, 2019 5145 Views 0 comment Print

The Hon’ble Supreme Court in PCIT v Maruti Suzuki India Limited has held that a notice/order issued in the name of a non-existing entity is a jurisdictional error, since a non-existing entity cannot be considered as a ‘person’ under the Income Tax Act, 1961, to whom a notice can be issued. Since this defect is jurisdictional goes into the very root of the matter, it cannot be considered as a curable defect.

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