Re-assessment proceedings against non-existent entity – HC remands matter back to AO

Bit-Byte Investment Services Pvt. Ltd Vs DCIT (Delhi High Court)

Present writ petition has been filed challenging the show cause notice dated 12^th March, 2022 issued under Section 148A(b) of the Income Tax Act, 1961 [‘the Act’] as well as the order passed under Section 148A(d) of the Act and the notice issued under Section 148 of the Act, both dated 30^th March, 2022 for the Assessment Year 2018-19.

Learned counsel for the Petitioner submits that the impugned order and notices are void ab-

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