Section 148 Notice in the name of non-existent firm was null and void

ACIT Vs. Neha Enterprises (ITAT Mumbai)

Reassessment framed pursuant to notice under section 148 in the name of the assessee firm which was non-existent as on the date of issue of notice is null and void. Since we held that the re-assessment order itself is null and void the other contentions/grounds raised by the assessee and the Revenue in both the appeals will not survive.