Quashed
Fedex Express Transportation and Supply Chain Services (I) Pvt. Ltd. v. Assistant Commissioner of Income-Tax, Circle 1(3)(1), Mumbai and 3 Ors.
Bombay HCWP/1060/2022
Case brief
AI extract
What is this about?
In these ten writ petitions, the High Court of Bombay quashed notices issued under Section 148 of the Income Tax Act, 1961. The court held that notices issued to a non-existent entity are invalid, illegal, and must be set aside, relying on Apex Court precedents.
What did the court decide?
Notices dated issued under Section 148 of the Act in all ten petitions are quashed and set aside.