The Delhi High Court (HC) held that the notice issued u/s 148 of the Income Tax Act,1961 to a non-existing company is null. Mr Kapil Goel, Advocate appeared for the petitioner and Mr Ruchir Bhatia, Advocate appeared for the respondent. Rajasthan Global Securities Pvt ltd, the petitioner challenged the notice dated 17th April 2021 issued…
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