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Showing contexts for: nonexistent entity in Shanti Gold International Ltd., Mumbai vs The Dy Cit Central Rg-7(3), Mumbai on 28 April, 2022Matching Fragments
6. We have heard the rival submissions and perused the material on record. Prima-facie, the CIT(A) has dismissed the appeal without admitting the appeal and treated as non-est. The Ld.AR mentioned that the firm was converted into limited company and the assesseement order was passed on a nonexistent entity and is liable to be quashed. We find that, the assessee ITA No. 144Mum/2021 Shanti Gold International Ltd, Mumbai.