nonexistent company and directed the Assessing Officer to bring the
amount to tax in the hands of the appropriate entity. The relevant
observation ... issue and has held that the
framing of assessment against the nonexistent entity / person goes to
the root of the matter which
Diamond Dye-Chem Ltd(Now merged
with BASF India Ltd) being nonexistent entity. Thus, it is
clear that as on the date of passing ... held that assessment order passed on a nonexistent entity
is without jurisdiction and deserves to be set aside. The
facts of the case, before
India Ltd (supra), has held that assessment
order passed on a nonexistent entity is without jurisdiction and
deserves to be set aside. A fact ... 2014 was also issued in the name of a nonexistent
entity. However, though this notice was issued prior to the
„appointed date‟, would not make
name of M/s. Key Stone Stock
Fin Pvt. Ltd. a nonexistent entity without considering the facts
and circumstances of the case.
4. The facts ... submitted that even though the entity is merged with another
entity but the same does not become nonexistent as the same
entity is converted into
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
with
Mindtree Limited) and addressed to registered address of
Mindtree Limited (successor entity). Copy of notice u/s
142(1) dated 14.12.2011 is enclosed ... cannot
take a stand that the assessment order was passed on
nonexistent entity. The provisions of section 170(1) of the
Act are clearly applicable
assessment in the name of M/s.
Spice which was non existing entity on that day. In such
W.P.(C) 5020/2022 ... found that assessment is framed in the name of
nonexisting entity, it does not remain a procedural
irregularity of the nature which could be cured
assessment in the name of M/s.
Spice which was non existing entity on that day. In such
W.P.(C) 5020/2022 ... found that assessment is framed in the name of
nonexisting entity, it does not remain a procedural
irregularity of the nature which could be cured
with
Mindtree Limited) and addressed to registered address of
Mindtree Limited (successor entity). Copy of notice u/s
142(1) dated 14.12.2011 is enclosed ... cannot
take a stand that the assessment order was passed on
nonexistent entity. The provisions of section 170(1) of the
Act are clearly applicable
assessment
proceedings were continued in the name of the nonexistent
or merged entity SPIL and that the final assessment order
which was also issued ... void ab
initio, having been passed in the name of a nonexistent entity
by the assessing officer. The decision of the Tribunal was
affirmed
