that had ceased to exist after merger and the assessment order
was passed in the name of non-existent entity held as under ... ceased to exist on the date of assessment order. The assessment order
passed in the name of non-existent entity i.e. "Amdocs Business
Companies, no
proceedings can be initiated/continued in the name of non-
existent entity, viz. M/s Suzuki Powertrain India Ltd. on or
after ... erstwhile/non-
existent assessee did not and could not validate the invalid
assessment proceedings, continued in the name of the non-
existent entity, without issuing
legal entity or person ceased to exist and order of
assessment passed against such non-existing entity or legal person cannot be
held as valid ... name of non-existent
amalgamated company. Their lordships further held that the framing of
assessment against non-existent entity/person goes to the root
erred in holding that assessment made
in the name of a non-existent entity is without jurisdiction, hence
null and void ab initio ... whether assessment order passed by ld. AO in the name of
non-existing entity is to be held as 'null and void
claimed to be passed in the case
of non existing entity. The learned Authorized Representative for the assessee
pointed out that first jurisdictional issue raised ... ANCIL. The
assessee has challenged the said orders being passed on non existing entity
being void ab-initio. He has placed reliance on the ratio
assessment having been framed
upon and in the name of a non-existent entity. The CIT (A), however, rejected the
ITA 475/2011 ... having been passed in the name of Spice Corp Ltd., a non-existent entity, was
bad in law and void ab-initio.
Dismissing the submissions
assessment having been framed upon and in the name of a non-existent
entity. The CIT (A), however, rejected the aforesaid ground, though
or/merits ... having been passed in the name of Spice Corp
Ltd., a non-existent entity, was bad in law and void ab-initio. Dismissing
the submissions
initio as the assessment
was undertaken in the name of a non-existent entity."
5. Referring to various decisions he submitted that the above ... non-existent company, therefore,
following the decisions cited (supra) we hold that the assessment framed by
the Assessing Officer on a non-existent company
time of search) issued in the name of MRPL,
a non-existing entity, was invalid and initiation of proceedings against non-
existent entity was void ... cause title by including the name of both the existing and non-
existing entity; the assessment order being in the name of a non-existing
also issued the notice dated 07.11.2014 to the non-existent
entity i.e. M/s Suzuki Powertrain India Ltd.
11. On a similar issue ... assessment in the name of M/s Spice which was non-
existing entity on that day. In such proceedings and assessment order
passed
