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 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
major items shown as
supplied in the paper
transactions by the nonexistent
entities. The subject goods
"Smoking Mixture for pipes and
cigarettes ... fake ITC generated in the name
of some of the nonexistent
entities by paper transactions
Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT Page
period i.e. on 30.01.2022, does not pertain to RSL or
resulting entity RBL, while the same pertains to RFL. As RFL has
earned income ... nonexistent company and ground that no ITR has been
filed by a non-existent entity, issuing notice under section 148 of
the Act would
which jurisdiction was assumed
by the assessing officer was issued to a
nonexistent company. The assessment order
was issued against the amalgamating
company. This ... invoked was fundamentally at
odds with the legal principle that the
amalgamating entity ceases to exist upon the
approved scheme of amalgamation.
Participation
Suridhi Commercial Infra Private ... vs Income Tax Officer & Anr on 21 February, 2024
Author
Pr. Commissioner Of Income Tax ... vs M/S K.R. Pulp And Papers Ltd on
M/S Arihanta Industries vs Jcit, Special Range-12, New Delhi on 22 July, 2024
M/S Arihanta Industries vs Jcit, Special Range-12, New Delhi on 22 July, 2024
