Delhi HC quashes Order u/s 148A(d) of Income Tax Act and Assessment Notice Issued against Non-Existent Partnership Firm [Read Order]

By Kalyani B. Nair - On June 18, 2023 11:45 am - 2 mins read
Delhi High Court - Delhi HC quashes Order - Income Tax Act - Assessment Notice - Non-Existent Partnership Firm - Partnership Firm - taxscan

A Division Bench of the Delhi High Court quashed the order under Section 148A(d) of Income Tax Act, 1961 and an assessment notice issued against non-existent partnership firm. The petitioner, Rajinder Nath Kapoor has approached the Court under Article 226 of the Constitution of India seeking quashing and/or setting aside of the notice passed under…

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