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
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
above, the institution of the petition before this court by a
nonexistent entity, in the eye of law , being invalid and infirm, could
not gain
constructing again. It presupposes the nonexistence of the thing to be reconstructed, as an entity; that the thing before existing has lost its entity ... Reconstruction" presupposes the nonexistence of the thing to be reconstructed as an entity; that the thing before existing has lost its entity
C D Nanjundappa vs C Nanjundappa on 18 December, 2009
Author: C.R.Kumaraswamy
Bench
assessee is
this that the assessment order passed in
the name of nonexistent company is void
and it is an incurable defect in the eyes ... certain legal
grounds, with regard to the correctness of
the exact assessable entity-post-merger.
The issue has been perused. There is no
illegality found
