assessment order which was
also issued in the name of a non-existent entity, would be invalid.
16 By its decision dated 6 April ... void ab initio, having been passed in the name of a
non-existent entity by the assessing officer. The decision of the Tribunal was affirmed
exist on account of its merger with STSPL w.e.f. 01.10.2011
and consequently the Assessing Officer made an assessment on a
non-existent entity ... amalgamation the
amalgamating company ceased to exist and accordingly assessment
being made in the name of non-existing entity is illegal
pleaded that since the order has been passed on a non-
existent entity, it is a nullity. Ld. Counsel admitted that this
ground ... name of a non-existent amalgamated
company. Their Lordships have further held that the framing of
assessment against non-existent entity/person goes
order passed by the Assessing Officer are in the name of non-existent entity,
i.e. FEIPL, which ... 144C(1) of the Act in the name of the erstwhile
non-existent entity, the income-tax authorities have failed to adhere
passed Under section 143(3) r.w.s 153A on non-existing entity, is
void-ab-initio and hence same is liable to be quashed ... 2853/ M/2015
and 5 other appeals M/s Nahar
the non-existing entity on the ground that the firm on which the order
same has been passed in
the name of a non-existent entity.
7. From the records and the documents submitted before us as
well from ... Finally the assessment order has been
passed in the name of non-existing entity which is as under
addressee company ceased to exist, therefore, the very initiation of
reassessment proceedings against a non-existent entity is bad in
law and void ab-initio ... Construction Pvt.Ltd. is not in existence, any order passed on a
non-existent entity would be nullity. We, therefore, respectfully
following the decision
void ab initio as the same have been passed on a
non-existent entity, namely Genpact Infrastructure
(Bhopal) Pvt. Ltd.
The brief facts giving rise ... void
ab initio as the same have been passed on a non-
existent entity.
In this regard, it is respectfully submitted that the issue
involved
company namely M/s Urmin Marketing Pvt. Ltd which was a non-existent
entity at that point of time.
ITA No.1806/Ahd/2019 ... reasoning that it was framed on
erstwhile company which was a non-existent entity at that point of time. The
ld. AR has filed
void and bad in
law having been passed on a non existent entity, despite
the Assessing Officer (AO) having full knowledge of the
merger ... matter that an
assessment was framed by the AO on non existent entity namely „UTV
Tele Talkies Limited‟ vide assessment order dated 01.02.2016 passed
