Quashed
Fedex Express Transportation and Supply Chain Services(I) Private Limited v. Assistant Commissioner of Income-Tax, Circle 1(3)(1), Mumbai and 3 Ors.
Bombay HCWP/989/2022
Case brief
AI extract
What is this about?
The High Court of Bombay, Mumbai Bench quashed and set aside ten notices issued under Section 148 of the Income Tax Act, 1961 across multiple writ petitions. The Court relied on the Supreme Court ruling in Maruti Suzuki and its own decision in GTL Infrastructure, holding that notices issued to non-existent entities are invalid and illegal.
What did the court decide?
The notices dated issued under Section 148 of the Act in all ten petitions are quashed and set aside.