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
assessment order in respect of
Assessment Year 2010-11 on a non-existent entity i.e.Synovate India Pvt.Ltd.
which has been merged with ... assessment in the name of M/s Spice which was non existing entity on that day. In such
proceedings and assessment order passed
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
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
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
ground
that the assessment was framed in the name of a non-existing
entity. The ITAT considered that this was a fresh or additional
ground ... primary jurisdiction
does not exist i.e. to conclude an assessment in the name of a non
existing entity.
7. In these circumstances, having regard
assessment in the name of M/s
Spice which was non existing entity on that day. In such
proceedings and assessment order passed ... served and when the assessment was made, the assessee was a
non-existing entity. Therefore, the proceedings initiated u/s 147 and the
consequent assessment
held that when the assessment is framed in the name of
non existing entity then it is invalid. it is further held that ... sued the
notice dated 07.11.2014 to the non-existent entity i.e. M/s Suzuki
Powertrain India Ltd.
11. A similar issue
said decision has held that framing an
assessment against a non-existent entity is not procedural irregularity but a
jurisdictional defect which goes ... same was passed after the
appointed date of 01.04.2007 on a non-existent entity. Since the Assessing
Officer in the instant case has passed
