Reassessment notice issued to non-existing company to be quashed as it doesn’t amount to procedural violation

INCOME TAX : Where Assessing Officer issued notice under section 148 to non-existing company, it was a substantive illegality and not procedural violation of nature adverted to in section 292-B, hence, not curable

from www.taxmann.com Latest Case Laws https://www.taxmann.com/topstories/101010000000194298/reassessment-notice-issued-to-non-existing-company-to-be-quashed-as-it-doesn’t-amount-to-procedural-violation.aspx