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Showing contexts for: nonexistent entity in Rathi Cermics Pvt. Ltd., New Delhi vs Ito, New Delhi on 8 May, 2023Matching Fragments
(ii) That the commission was added @ 2% without there being any basis for the same.
12. The appellant craves leave to add, amend or alter any of the grounds of appeal."
3. Thereafter assessee has raised the following additional grounds :-
"13. On the facts and circumstances of the case, the learned CIT(A) has erred, both on facts and in lavv, in confirming the order passed by the AO u/s 147/143(3), despite the fact that the same being passed in the name of a nonexistent entity, is illegal and void ab-initio.