Issuance of notice u/s. 148A(b) to non-existing entity is without jurisdiction: Karnataka HC

Harman Connected Services Corporation India Private Limited Vs DCIT (Karnataka High Court)

Karnataka High Court held that notice to a non-existing entity would be one without jurisdiction. Accordingly, notice issued u/s. 148A(b) of the Income Tax Act to the merged entity is liable to be set aside.

Facts- The petitioner – Harman Connected Services Corporation India Pvt. Ltd., has called in question the correctness of the order u/s. 148A(d) of the Income Tax Act, 1961 as well as the notice u/s. 148 of the Act and the notice u/s. 148A(b) of the Act.

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