also not
applicable and no assessment can be
framed against a nonexisting entity
or a person who has died."
5.2 In light
have been issued and assessment orders have been passed
on a nonexistent entity and hence, same are invalid and bad in law.
Shivgan
::: Uploaded
have been issued and assessment orders have been passed
on a nonexistent entity and hence, same are invalid and bad in law.
Shivgan
::: Uploaded
Spice, the final order only referred to the name of nonexistent
entity without any reference to the amalgamated company;
(e) Even as per decision ... order passed by the TPO in the name of SPIL, a nonexistent
entity was invalid in the eyes of the law;
f) SPIL ceased
Spice, the final order only referred to the name of nonexistent
entity without any reference to the amalgamated company;
(e) Even as per decision ... order passed by the TPO in the name of SPIL, a nonexistent
entity was invalid in the eyes of the law;
f) SPIL ceased
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
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
cannot
be framed against AO that assessment cannot be framed against nonexistent
entity
6. Any other ground of appeal which is deemed
established that the
contributions of share capital is/are bogus/by
nonexistent persons/entity of no means.
The decision of Lovely Exports is not going
