The petitioner company, City Corporation Limited (CCL), merged with its subsidiary company, Amanora Future Towers Pvt. Ltd. (AFTPL) in 2018, as per the order of the National Company Law Tribunal (NCLT). The petitioner informed the Income Tax Department of the merger in 2020. However, in 2023, the ACIT \u00a0issued a notice under Section 148 to AFTPL on its pre-merger PAN, despite the fact that AFTPL had ceased to exist after the merger. The petitioner filed writ challenging \u00a0the notice on the ground \u00a0that since AFTPL was a non-existent entity, no notice could \u00a0have been \u00a0issued to it. Relying on the Supreme Court decision in Maruti Suzuki India Ltd. v. PCIT (2019) 107 taxmann.com 375 \/265 Taxman 515\/ 416 ITR 613 (SC), the court held that issuing a notice to a non-existent company is a substantive illegality and not merely a procedural lapse under Section 292B. The court quashed and set aside the \u00a0notice, emphasizing that procedural compliance is critical and cannot be ignored even if a technical glitch occurs.(WP Nos .6076 \/ 6077 \/6078\/6079\/ 6080\/ 6081 of 2023 \u00a0dt. 29 -1 -2025 ) ( AY. 2013 -14, 2014-15, 2016-17, 2017-18, 2018-19 \u00a02019-20 )<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 148: Reassessment \u2013Notice – \u2013 Non existing company -Merger of companies \u2013 Notice served on non -\u2013 existing company or entity despite the respondents\u2019 knowledge of its non-existence \u2013 Notice is quashed and set aside . [S. 2(31), 292B, 148A, 151, 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-50678","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dbo","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/50678","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=50678"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/50678\/revisions"}],"predecessor-version":[{"id":50679,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/50678\/revisions\/50679"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=50678"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=50678"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=50678"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}