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 existence on the date of initiation of such proceedings, having already been merged with the appellant, was valid and whether the conditions for invocation of Section 17(1A)(b)(ii) are required to be reflected in the notice under Section 17 of the Wealth Tax Act for the purpose of initiation of a proceeding under Section 17 of the Act.

IN THE HIGH COURT AT CALCUTTA

AWT No. 1 of 2003

I. K. Agencies Pvt. Ltd. Versus Commissioner of Wealth Tax, Kol-III

AWT No. 2 of 2003

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