HC quashes section 148 notice issued in the name of non-existing company

Brillant Credit & Finance Private Limited Vs ITO (Calcutta High Court)

HC held that the impugned notice dated June 30, 2022  is not tenable in the eye of law and all further steps pursuant to the said impugned notice also are not tenable in the eye of law. This writ petition is allowed and the impugned notice is quashed solely on the ground that the impugned notice was issued in the name of non-existing company in spite of revenue having notice and knowledge of non-existence of such Company.

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