HC imposes cost on AO for issuing notice to non existent company

Orbit Projects Private Limited Vs ITO (Calcutta High Court) Sub- Whether an Assessing officer ignoring the judgement of Calcutta high court in the case of assessee itself issue a fresh notice u/s 148 disregarding the fact that the company in whose name the notice is issued is no longer in existence and for this very reason the earlier notice u/s 148 had been quashed. Justice Nizamuddin came down upon heavily on Mr Bitan Roy, ITO Ward 5(1),Kolkata when the Ld Judge came to know that even though he had quashed the earlier notice u/s 148 issued in the name of Swastik promoters Pvt ltd (a company ...