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
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
appreciating that the
assessment was initiated and completed on the non-existing
entity and not on the amalgamating/ successor company.
Hence, the final assessment order ... name of non-existent
amalgamated company. Their lordships further held that
the framing of assessment against non-existent
entity/person goes to the root
section 148 and issue of notice under section 148 to the non-
existing entity was illegal, void and invalid. The assessee relied
upon several decisions ... name of non-existing company (assessee). He has
therefore, submitted that notices issued and assessment
framed on a non-existing entity were illegal, null
issue as to
whether an assessment can be made on non-existent entity, is only of
the legal nature, it can be raised ... others, assessment cannot
be made on non-existent entity and thus the assessment order passed
by the Assessing Officer is void ab initio
non-existent in the eyes of law as on
29.10.2021, no order could have been passed in the name of
such non-existent entity after ... ceased to exist. However, the assessing
officer proceeded to pass the assessment order in the name of
non-existing entity. On appeal
name of FAL mentioning
its PAN number which is non-existent entity.
8. The Ld. Counsel for the assessee, therefore, submitted
that it is evident ... submitted
that the transfer pricing order passed in the name of non-
existent entity is bad in law and liable to quashed since the
transfer
another company and
thereby lost its existence, assessment order passed
subsequently in name of said non-existing entity would
be without jurisdiction ... non-existent entity on the date
of passing the assessment order. (Para 13]
.....................
An assessment made on an entity that has ceased to
exist
assessee that the assessment order having been passed against a non-
existent entity is invalid. Since, the aforesaid issue is a purely legal
and jurisdictional ... name of Boeing
International Corporation India Ltd., which was a non-existent entity
4
ITA No.828/Del/2021
as on the date of both
