Bombay HC Quashes Income Tax Notice to Non-Existent Uber Entity

Uber India Systems Private Limited Vs Assistant Commissioner of Income & Ors. (Bombay High Court) Bombay High Court quashed an income tax notice issued to Uber India Research and Development Private Limited, an entity that ceased to exist following its amalgamation with Uber India Systems Private Limited. The court held that issuing a notice to a non-existent company is legally untenable. The amalgamation was approved by the National Company Law Tribunal (NCLT) on November 1, 2023, and was effective from April 1, 2022. Despite being informed of this development in December 2023, the Income...