investigation it
was found that M/s Mahalakshmi Pharmaceuticals is a nonexistent
entity. It is next submitted that the petitioner is a dealer/ supplier ... document shows that the purchase was made by the
petitioner from the nonexistent firm namely M/s Mahalakshmi
Pharmaceuticals. It is also submitted that
that any notice or order issued in the name
of nonexistent entity which has since stood merged/ amalgamated /
dissolved is ab initio void
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
past.
2. Briefly stated facts of the case are that the erstwhile entity of
the assessee, namely, the 'Haryana Gramin Bank', filed return ... assessee on legal ground (i.e.
assessment made on nonexistence entity) and also dismissed the
appeal on merit oN addition/disallowances. Aggrieved, the
assessee filed
right in
decreeing the suit when the entity, which filed the suit, became
nonexistence pursuant to the inclusion of the area within
Tiruchirappalli City Municipal
right in
decreeing the suit when the entity, which filed the suit,
became nonexistence pursuant to the inclusion of the
area within Tiruchirappalli City Municipal
case of the Appellant who is now a non existing entity after Order dt. 06.03.2017
passed by the Hon'ble Calcutta High Court that ... nonexistent in Law.
3) That the Ld. A.O has erred in computing a separate total income for the
amalgamating/merging entity
without appreciating the fact that the entities from which purchases have
shown to be made are bogus and nonexistent.
3. The CIT(A), being
authorized the suit. A firm may not be a legal
entity in the sense of a corporation or a
company incorporated under the Indian
Companies ... would not be
a case of a suit filed by a nonexistent person. It
would still be a suit by the partners of a firm
