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Showing contexts for: nonexistent entity in Acit- Cc- 3(3), Cr- 3, Mumb vs M/S. Candor Renewable Energy Pvt. ... on 19 October, 2022Matching Fragments
(d) In Spice, the final order only referred to the name of nonexistent entity without any reference to the amalgamated company;
(e) Even as per decision in Spice, if the order is passed on the resulting company the same shall not be void -
hence in present case since both the names were mentioned it cannot be regarded as a jurisdictional defect;
(f) Draft assessment order and the final assessment order referred to both the names;
I.T.A. No. 2561 /Mum/2 021& o thers M/s Candor Renewable Energy Pvt. Ltd.
e) The order passed by the TPO in the name of SPIL, a nonexistent entity was invalid in the eyes of the law;
f) SPIL ceased to be an "eligible assessee", in terms of section 144C(15) (b) of the Act. Consequently, there was no requirement to pass a draft assessment order/reference to DRPetc.;