Notice and order passed against non-extant entity is untenable

Rajinder Nath Kapoor Vs ITO (Delhi High Court)

Delhi High Court held that notice u/s 148 and order thereon issued and passed against a non-extant entity cannot be complied with and hence liable to be set aside.

Facts- The petitioner has approached the Court under Article 226 of the Constitution of India seeking quashing and/or setting aside of the notice passed under Section 148 of the Income Tax Act and order dated 31.03.2023 under Section 148A(d) of the Act pertaining to the Assessment Year 2016-17.

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