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Mistake crept & corrected at initial stage cannot invalid the entire proceedings
Case Law Details
- Case Name
- Vedanta Limited Vs DCIT (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2008-09
- Courts
- All High Courts, Madras High Court
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Vedanta Limited Vs DCIT (Madras High Court)
Facts- M/s. Sterlite Industries (India) Limited has merged with M/s. Sesa Goa Limited with effect form 17.08.2013. Thereafter, the said company namely M/s. Sesa Goa Limited was amalgamated with M/s. Vedanta Limited, the present petitioner, with effect from 21.04.2015.
Mainly it was alleged that notice issued under section 148 to the principal officer M/s. Sesa Sterlite Industries (India) Limited which was not in existence at the relevant time. Thus, notice was issued by the respondent to a non-existing person and all the further proceedings became in...
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