final assessment order was also passed in
the name of nonexistent entity. Thus, the grievance of the assessee is related
Spice, the final order only referred to the name of
nonexistent entity without any reference to the
amalgamated company;
(e) Even as per decision ... order passed by the TPO in the name of SPIL, a
nonexistent entity was invalid in the eyes of the law;
f) SPIL ceased
impugned notice has been issued in respect of a non existing entity as M/s. Addler
Security Systems Pvt. Ltd., which stands dissolved, having been ... Consequently, the
assessment has been framed also in respect of the nonexisting entity. This defect
in issuing a reopening notice to a non-existing company
name
of M/s. Spice Corp Ltd. even after the said entity stood
dissolved consequent upon its amalgamation with M/s.
MCorp Private ... Comp Case 1013 held that framing of assessment
against a nonexisting entity goes to the root of the matter,
which did not constitute a procedural
assessment in the name of M/s Spice which
was nonexisting entity on that day. In such proceedings
and assessment order passed in the name
assessment in the name of M/s Spice which was
nonexisting entity on that day. In such proceedings
and assessment order passed in the name
such, the question of
deducting tax at source to such nonexistent entity simply does not arise.
Even otherwise, there arises no TDS liability
initio for
having been passed in the name of non-existent entity. We find that
before us, the ld. DR filed detailed written submissions ... issued in the name of nonexistent entity
and re-assessment framed in the name of non-existent entity. Merely,
because the assessee had participated
assessment in the name of M/s Spice which was
nonexisting entity on that day. In such proceedings and
assessment order passed in the name ... provisions of Section 292B. The
framing of assessment against a nonexisting
entity/person goes to the root of the matter which is not
a procedural
fact that the same being passed in the name of a
nonexistent entity, is illegal and void ab-initio.
16. On the circumstances and facts