Reassessment Order In the Name of Non-Existing Entity – HC directs AO to pass fresh order

Rajasthan Global Securities Pvt Ltd Vs ACIT (Delhi High Court)

1. Present writ petition has been filed challenging the notice dated 17^th April, 2021 issued under Section 148 of the Income Tax Act, 1961 (‘the Act’), notice dated 28^th May, 2022 issued under Section 148A(b) of the Act as well as the order dated 27^th July, 2022 passed under Section 148A(d) of the Act and the consequential notice dated 27^th July, 2022 for the Assessment Year 2013-14.

Please become a Premium member. If you are already a Premium member, login here to access the full content.