Document Fragment View
Fragment Information
Showing contexts for: nonexistent entity in Ceva Logistics India P.Ltd, Gurgaon vs Dcit, Circle-1(1), Gurgaon on 19 January, 2023Matching Fragments
The present appeal has been filed by the assessee challenging the final assessment order dated 30.10.2018 passed under section 143 (3) r.w.s. 144 C of the Income Tax Act, 1961 (for short the 'Act) pertaining to assessment year 2014-15, in pursuance to directions of Learned Dispute Resolution Panel %\ (DRP).
2 A
2. In ground N o.l, the assessee has challenged the validity of the assessment order being passed in the name of a nonexistent entity. However, at the time of hearing, on instructions, Ld. Counsel did not press the ground and submitted for arguing the issue on merits.