A notice issued on a non-existent person is void. The fact that the assessee has filed a return in response to the notice makes no difference

Brief:- A common question of law arises in these three appeals which were heard analogously. The question that arises for determination in these appeals is whether the initiation of a proceeding under Section 17 of the Wealth Tax Act, 1957 describing M/s. Abhudey Properties Pvt. Ltd. as the assessee who had no existe

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