that the notice issued by DCIT is
defective and assessment is void ab initio.
3. The learned CIT(A) has erred in law and facts ... that the
notice issued by DCIT is defective and assessment is void ab initio.
4.a That the learned CIT(A) has erred
Home
Finance Co. Ltd. that the agreement dated 01.05.2008 was
declared void ab initio by the Board of Directors in their meeting
held ... mandatory in nature and any violation
thereof renders the contract void ab initio but not voidable at the
option of the Board and since
Panel (Hon'ble DRP') is bad in law and
void ab-initio.
2. The assessment order passed by the Ld. AO (following ... directions of the Hon'ble DRP) was void ab-initio and is
liable to be quashed on account of being barred by limitation
section 143(3)
read with section 144C of the Act is void-ab-initio and the
same is liable to be quashed.
2.1 That ... appreciating that the assessment proceedings initiated on the
appellant were void-ab-initio and without valid jurisdiction
since the notice under section
confirmed by the CIT(A), is bad in law and void ab-initio
on account of unlawful/illegal assumption of jurisdiction by the Assessing
Officer ... Assessing Officer, and the CIT(A), are bad in law and void ab-initio on account of
violation of principles of natural justice and denial
which was
much after the date of the merger, was void ab initio. The
assessee filed documents in support of its claim before the ITAT ... void ab-initio.
2. That the Hon'ble DRP grossly erred in law in not
appreciating that the learned AO has framed the
assessment
assessment framed by the Assessing
Officer on the amalgamating company is void ab initio. The Ld. AR placed on
record the order of the ITAT ... name of non- existing entity was void ab initio and deserves to be
quashed, we order accordingly.
14. On the present case, the contention
passed by the AO, as
without jurisdiction, bad in law and void ab initio. The ld. CIT(A)
9 ITA No. 5448/Del/2016
Shyam ... principles of natural justice has no value and is thus
void-ab-initio.
Thus, it is humbly prayed that since the impugned
order violates
Pricing Officer (TPO) which were arbitrary, bad in law and /
or void ab initio.
1.1. That on the facts and circumstances of the case ... said
company was not in existence, therefore, assessment framed was void ab
initio. The reliance was placed on the following case laws:-
S. No. Particulars
passed u/s 153 is bad in law, without jurisdiction
and void ab initio and deserve to be quashed as such, as the
same ... passed u/s 153 is bad in law, without jurisdiction
and void ab initio and deserve to be quashed as such, as the
same
