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Showing contexts for: nonexistent entity in Naganna L/R For Late Rangegowda ,Hassan vs Income Tax Officer, Ward-1 , Hassan on 14 November, 2025Matching Fragments
3.2 In any case, the passing of the order without complying with the legal and statutory requirements of reassessment proceeding also makes the order bad in law and such order is liable to be quashed.
4. In any case and without prejudice, the ld. CIT(A) has erred in confirming the determination of some amount by Assessing Officer as taxable income in the hands of nonexistent entity and consequential tax calculation and levy of interest. These being not in accordance with law and against the facts of the case are to be totally rejected.