assessment in the name of M/s Spice which was non existing entity
on that day. In such proceedings and assessment order passed ... 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
cease to exist on 31.12.2016 and issuance of notice to a nonexistent
entity is bad in law and illegal.
5
2. That
assessment order so passed
by the A.O. on the non-existent entity/person is a nullity.
However, the A.O. has justified the conduct ... legal issue relating to the
assessment order being framed on a nonexistent entity and
several judgements have been cited by the appellant on this
point
initio as the same has been passed
in the case of nonexistent entity.
9. On the facts and in the circumstances of the case
that any notice or order issued in the name
of nonexistent entity which has since stood merged/ amalgamated /
dissolved is ab initio void
note that in the above cases, the nonexistence entity
has been succeeded by either the amalgamated company or by a
limited liability partnership respectively. Thus
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 ... applicable in such a case. The framing
of assessment against a nonexistent entity/person goes to the
root of the matter which
ground that
the assessment was framed in the name of nonexistent entity.
3. The ld. DR has submitted that as the Assessing Officer ... faulted in taking out search proceedings in the name of the nonexistent entity,
still, the fact of ultimate assessment was also drawn in the name
appellant regarding jurisdiction of the AO and issuance of notice to nonexistent entity
cannot be accepted.
6.13 With regard to the judgments quoted
fact that the
same being passed in the name of a nonexistent entity, is illegal
and void ab-initio.
14. On the circumstances and facts
