company namely M/s Urmin Marketing Pvt. Ltd which was a non-existent
entity at that point of time.
ITA No.1806/Ahd/2019 ... reasoning that it was framed on
erstwhile company which was a non-existent entity at that point of time. The
ld. AR has filed
assessment order dated 5 January 2015 in the name of non-existent entity and would
thus be non-est in the eyes ... thus ceased to exist, however, had chosen to frame the assessment in the hands of the said
non-existent entity. In order to drive home
non-existent company.
In view of the above, the learned Counsel for the assessee stated that this
assessment made on a non-existent company ... non-existent company by the AO. We noted that
once the assessment framed is bad in law being framed
on a non-existent company
existence, therefore, it is
very clear that when a warrant of authorisation was
issued in the name of a non-existing entity or a dead ... name of non-existent firm and also conducted
search on non-existent person. It was further clear that as
on the date of issue
that such
notices issued in the name of non-existent entities were
invalid. He submitted that the AO however still issued
notices ... non-existent on that date. The
AO thereafter proceeded to frame the assessment in the name of M/s. IQCIPL
which was a non-existing
assessment has been made in the name of non-existing entity. Giving
chronology of events, the ld. Authorized Representative for the assessee
submitted that Siemens ... 2013 in the name of non-existing entity i.e. SVAI. The Ld.Authorized
Representative for the assessee contended that it is a matter
Officer has framed draft assessment order in the name of a
non-existent entity. Surprisingly, the Assessing Officer filed remand
report before the DRP accepting ... primary jurisdiction does
not exist i.e. to conclude an assessment in the name of a non existing
entity
assessment in the name of
M/s Spice which was non existing entity on that day. In such proceedings an
assessment order passed ... found that assessment is framed in the name of non-existing
entity, it does not remain a procedural irregularity of the nature which could
firm namely M/s Intas Pharmaceuticals which was a non-
existent entity at that point of time. The AO framed the assessment order under
section ... that it was framed on erstwhile partnership
firm which was a non-existent entity at that point of time. The submission of
the assessee stands
draft
order itself has been passed in the name of a non-existent entity
and accordingly vitiates the whole assessment proceedings.
1.1 That ... void ab initio having been passed in the name of
non-existent entity vitiating the whole assessment proceeding.
7. So, firstly, we would deal with
