Issuance of notice and passing of order against non-existent entity is bad-in-law

Delta Electronics India Pvt. Ltd. Vs PCIT (Uttarakhand High Court)

Uttarakhand High Court held that issuance of notice to the Transferor Company (i.e. non-existent entity) and order passed u/s 148A(d) of the Income Tax Act against the non-existent entity is bad in law and liable to be quashed.

Facts- The challenge in this petition is made to notice u/s. 148 of the Income Tax Act, 1961 as well as order under Section 148 A(d) of the Act for reassessment of Delta Power Soluti

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