said order has been passed in the name of an
nonexistent entity, the order passed by the learned TPO and the
consequential final assessment order ... said order has been passed in the name of an
nonexistent entity, the order passed by the learned TPO and the
consequential final asst order
name of AIPL- which was a nonexistent
entity. Further, the assessee filed submission dated 31 March 2021 before the
NEAC, Delhi i.e. the Assessing ... Order and the draft assessment order in the
name of a nonexistent entity. In our view, the view of the Courts and Tribunals on
this
position concerning an order being framed in
the name of a nonexistent entity, had unequivocally held as being a
8
ITA No.1267/PUN/2025 ... impugned notices only
because they were issued to a nonexisting company or entity despite
the respondents' knowledge of its non-existence. All contentions
action u/s.132, that
M/s.Galaxy Exports was a nonexistent entity, and no real
2
business activities of purchase and sale of jewellery
disburse the remainder amongst partners. As the firm is a separate entity
for assessment under the Act which can be assessed as such ... have been possible to continue or to initiate proceedings
against the nonexisting firm or in respect of non-existing business in
respect of income earned
disburse the remainder amongst partners. As the firm is a separate entity
for assessment under the Act which can be assessed as such ... have been possible to continue or to initiate proceedings
against the nonexisting firm or in respect of non-existing business in
respect of income earned
Vista Nirman Pvt. Ltd., Mumbai vs Deputy Commissioner Of Income Tax, ... on 5 August, 2024
Deputy Commissioner Of Income Tax, ... vs Vista Nirman Pvt. Ltd., Mumbai on 5 August, 2024
