Section 148A(B) Notice against dissolved firm was not valid: Gujarat HC

Nathalal Hemabhai Patel Vs ITO (Gujarat High Court)

Conclusion: AO had issued the impugned notice under Section 148A(b) in the name of the partnership firm as well as passed the order under Section 148A(d) against the said firm which had already been dissolved, the impugned notice and the order would not be tenable more particularly, when assessee had in reply to the notice issued under Section 148A(b) had drawn the attention of AO about such fact.

Held: Assessee received a notice under Section 148A(a) in name of M/s.Patel Govindbhai Somabha

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