Delhi HC Upholds Reassessment Notice Despite Initial Notice Addressed to Defunct Entity

 Nokia Solutions And Networks India  Private Limited Vs DCIT (Delhi High Court) Nokia Solutions and Networks India Pvt. Ltd. challenged a notice issued under Section 148 of the Income Tax Act for the assessment year 2014-15. The notice, dated April 9, 2021, was addressed to Nokia Siemens Networks India Pvt. Ltd., a company that had already been amalgamated with Nokia India. Nokia argued that since the notice was issued to a non-existent entity, it should be quashed, invalidating all further reassessment proceedings. However, the court referred to the Supreme Court’s ruling in Union of Indi...