{"id":31463,"date":"2022-12-26T11:21:36","date_gmt":"2022-12-26T05:51:36","guid":{"rendered":"https:\/\/itatonline.org\/digest\/implenia-services-and-solutions-pvt-ltd-v-dy-cit-bom-hc-ur-2\/"},"modified":"2022-12-26T11:21:36","modified_gmt":"2022-12-26T05:51:36","slug":"implenia-services-and-solutions-pvt-ltd-v-dy-cit-bom-hc-ur-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/implenia-services-and-solutions-pvt-ltd-v-dy-cit-bom-hc-ur-2\/","title":{"rendered":"Implenia Services and Solutions Pvt. Ltd. v. Dy. CIT (Bom.)(HC) (UR)"},"content":{"rendered":"<p>The notice u\/s 148 was issued to non-existing entity. The assessee challenged the said notice by filing writ petition. Allowing the petition the Court held that notice issued to non-existing entity is bad in law which could not be corrected u\/s. 292B of the Act.\u00a0 The notice issued was quashed. \u00a0Order in Sky Light Hospitality LLP v ACIT (2005) 405 ITR 296 (Delhi)(HC),\u00a0 Sky Light Hospitality LLP v ACIT(2018) 92 taxmann.com 93 (SC) \u00a0distinguished, followed PCIT v. Maruti Suzuki India Ltd (2019) 416 ITR 613 (SC). \u00a0\u00a0 (WP (L) \u00a0No. 14088\/2021 dt \u00a025-10-2021)<\/p>\n<p><a href=\"https:\/\/drive.google.com\/file\/d\/1EKcVQZTBm9GTU5uQAjWrq3-pn_L_QdXo\/view?usp=share_link\"><strong>Implenia Services and Solutions Pvt. Ltd. v. Dy. CIT (Bom.)(HC) (UR)<\/strong><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148 : Reassessment-Notice-Notice issued to non-existing entity-Notice invalid-Notice could not be corrected u\/s. 292B of the Act. [S.  147, 292B, Art. 226]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-31463","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8bt","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/31463","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=31463"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/31463\/revisions"}],"predecessor-version":[{"id":31464,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/31463\/revisions\/31464"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=31463"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=31463"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=31463"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}