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
Suzuki India Ltd (supra), held that assessment order
passed on a nonexistent entity is without jurisdiction and deserves to
be set aside. Fact ... also issued in the name of a nonexistent entity. However, though
this notice was issued prior to the 'appointed date', would not make
Page 5 of 7
addressed to registered address of Mindtree Limited (Successor
entity). Copy of notice u/s 142(1) dated 22.1.2013 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
amount by Assessing
Officer as taxable income in the hands of nonexistent entity and
consequential tax calculation and levy of interest. These being
Trishul Buildtech Infrastructure (P) ... vs Jcit, Bangalore on 26 October, 2023
ITA Nos.1362, 1363
Trishul Buildtech Infrastructure (P) ... vs Jcit, Bangalore on 26 October, 2023
ITA Nos.1362, 1363
Trishul Buildtech Infrastruture (P) ... vs Jcit, Bangalore on 26 October, 2023
ITA Nos.1362, 1363
M/S. Cae Flight Training (India) Pvt ... vs Income Tax Officer, Ward-2(1)(2
Dinesh Kumar Singhi, Bangalore vs Dcit, Bangalore on 10 April, 2018
IN THE INCOME TAX
