Bombay High Court Quashes Reassessment Proceedings Against Non-Existent Entity Despite Active PAN

Case: Diversey India Hygiene Private Limited Versus ACIT

Coram: Justice K. R. Shriram and Justice Neela Gokhale

Case No.: Writ Petition No.3034 Of 2022

Court Observation: “PAN was not deactivated, which would not help the revenue because there could be cases relating to various years when the company was in existence, and it is possible those PAN numbers are picked up for scrutiny or for the issuance of a refund. That, in our view, will not be a sanction for the Department to issue notices to a non-existing entity, particularly when they were aware that the entity was not in existence,”

Previous Posts

Yawning Gaps In Investigation: Telangana High Court Slams Probe In Pre-Matric Scholarship Scam, Acquits Four

NDPS Act | Statement Of Police Witnesses Cannot Be Discarded If They Inspire Confidence: Punjab & Haryana High Court

NDPS Act | Calcutta High Court Suspends Conviction Of Four, Cites Infirmities In Investigation & Violations Of Mandatory Statutory Provisions

Karnataka HC Pulls Up Milk Producers Federation For “Shunting” Reserved Category Candidate Sans Opportunity To Rectify Social Status Certificate

Lack Of Necessary Parties, Specific Averments In Writ Petition Can’t Be Cured By Filing Impleadment Application: Kerala High Court

Keywords

Bombay High Court Quashes Reassessment Proceedings