Trishul Buildtech Infrastructure (P) ... vs Jcit, Bangalore on 26 October, 2023
ITA Nos.1362, 1363
Trishul Buildtech Infrastructure (P) ... vs Jcit, Bangalore on 26 October, 2023
ITA Nos.1362, 1363
Trishul Buildtech Infrastruture (P) ... vs Jcit, Bangalore on 26 October, 2023
ITA Nos.1362, 1363
assessment
against a taxable entity which does not exist on the date of
the assessment even though the said entity was in existence
when the liability ... next question regarding the validity
of an assessment on a nonexistent person. It is a nullity.
Reference may be made to the judgments
ADIT(Inv.)-2(4) Kolkata is
identical to typical jama-kharchi entity. Upon summon of the ADIT (lnv.)-
2(4) Kolkata no one attended ... fair manner
and collected donations from parties who are found to be nonexistent. The
eligibility of registration is not only based on objects
Aksh Optifibre Limited,New Delhi vs Acit, Circle - 2, Alwar on 20 May, 2025
vk
same cash into its books by receiving
donations in cheques from various entities all over the country
through the operators who gives accommodation entries ... donations from
third parties which were also turned oat to be
bogus/nonexistent. This conclusion is supported by the very
fact that the trust admitted
disburse the remainder amongst partners. As the firm is a separate entity
for assessment under the Act which can be assessed as such ... have been possible to continue or to initiate proceedings
against the nonexisting firm or in respect of non-existing business in
respect of income earned
disburse the remainder amongst partners. As the firm is a separate entity
for assessment under the Act which can be assessed as such ... have been possible to continue or to initiate proceedings
against the nonexisting firm or in respect of non-existing business in
respect of income earned
which jurisdiction was assumed by the
assessing officer was issued to a nonexistent
company. The assessment order was issued against
the amalgamating company. This ... invoked was
fundamentally at odds with the legal principle that
the amalgamating entity ceases to exist upon the
approved scheme of amalgamation. Participation