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Showing contexts for: nonexistent entity in Income Tax Officer Ward 5(3)(2), Mumbai vs Shreepati Infra Realty Limited, Mumbai on 30 January, 2019Matching Fragments
16. When we apply the ratio of aforesaid cases to the facts of this case, the irresistible conclusion would be provisions of s. 292B of the Act are not applicable in such a case. The framing of assessment against a nonexistent entity/person goes to the root of the matter which is not a procedural irregularity but a jurisdictional defect as there cannot be any assessment against a 'dead person'.