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
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
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
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
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
erred in law in passing an order in favour of a
non-existing entity and accordingly the order passed by the
Assessing Officer ... Trading Ltd. is a non-existent company. In support of the
contentions that the assessment made on a non-existent company is void ab
initio
name of
M/s.Neha Enterprises which was a non-existing entity as the firm was
already converted into Private Limited Company on 20.02.2008.
Therefore ... more in existence and
therefore the assessment made by the Assessing Officer on the assessee
firm a non-existent entity is null and void. Referring
sued the notice dated 07.11.2014 to the
non-existent entity i.e. M/s Suzuki Powertrain India Ltd.
11. 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
Global Services India Ltd" which is a non-existent
entity. It was submitted that, vide order dated 11th August ... September 2011, on Noida
Customer Operations P. Ltd which is a non-existing entity. It was
submitted by the Ld AR that this invalidated
that notice issued in the name of a non-existent
entity when the respondent revenue was aware of the amalgamation of the above
company when ... assessment in the name of M/s Spice which was non existing entity on that day In such
proceedings and assessment order passed
