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Showing contexts for: nonexistent entity in M/S. Maneesha Finlease Ltd., New Delhi vs Ito, New Delhi on 7 March, 2017Matching Fragments
1. This appeal of the assessee arises from the order of ld. CIT(A)-I, New Delhi vide order dated 5.4.2016 for the A.Y. 2007-08. The assessee has raised the following grounds of appeal:-
"1.That, the notice issued under section 148 and the assessment order passed u/s 147 Read with section 143(3) are illegal, bad in law and without jurisdiction.
2. That the CIT - (A) has, in view of the facts & circumstances of the case and in law, grossly erred in law and on facts in upholding the validity of the assessment order on the nonexistent entity and not following the decisions of the Hon'ble Jurisdictional High Court.