entity which had no legal existence
in the eyes of Indian law and there being no mode of
procedure whereby such an entity was permitted ... learned Judge expressed the view that
the plaintiff firm was a nonexistent entity. But the order
which he subsequently made giving leave to amend seems
persons or 'a case of a suit brought by a nonexistent entity. That question, as I say, is one of fact ... plaintiff was really nonexistent and consequently whether the principle that a living person could not be substituted for a non-existent entity could be invoked
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
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
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
section 80-G of the Income Tax
Act cannot automatically exempt the entity from the Act applicability by
interpreting the phrase "established ... Union which had initiated the
industrial dispute before tribunal was a nonexistent entity and that the
employees of the appellant Hospital were actually members
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
also not
applicable and no assessment can be
framed against a nonexisting entity
or a person who has died."
5.2 In light
