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
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
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
Directions under
Sec. 144C(5) of the Act respectively on a non-existent entity. The action of
the Assessing Officer and the learned Dispute Resolution ... thereby lost its existence, therein an assessment order
passed subsequently in the name of the said non-existent entity being
without jurisdiction would be liable
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
initiated
proceeding u/s. 263 for the second time on the non-
existing entity (Durja Vinimay Pvt. Ltd.) vide show cause
notice dated ... dated
12.03.2019 in the name of non-existing entity, Durja
Vinimay Pvt. Ltd. wherein the A.O. was directed to pass a
fresh assessment order
thus ceased to exist, however, had framed the assessment in the hands of the
said non-existent entity. In order to drive home his contention ... thus no more existing, the A.O had framed the
assessment in the name of the said non-existent entity viz. M/s Satyam Computers
153A was an order passed on the non-existing entity on the
ground that the firm on which the order was passed ... Nahar Builders Limited" and therefore the assessment order passed on non-
existing entity is bad in law and void ab-initio.
4.Brief facts
order being passed by the Assessing Officer on a non-existing entity
and is, therefore, illegal and void ab initio. Since this ground goes ... 92CA of the Act on a non
existing entity Cairn India Ltd which was relied upon by the
Assessing Officer while passing draft assessment order
