Glass LLP w.e.f
30.1.2015 therefore proceedings against the nonexistent entity may kindly be dropped.
The ld. counsel also submitted that despite said objection ... Tribunal submitted
that the reassessment order in the name of nonexistent entity is not valid and vitiated.
The ld. counsel has placed reliance
Department that the M/s Abhinav Cooperative Group Housing Society is
nonexistent entity. Therefore, in our opinion ... ground
that M/s Abhinav Cooperative Group Housing Society is nonexistent entity.
Therefore, in our considered opinion, the grounds of Appeal filed by the
assessee
final assessment order was also passed in
the name of nonexistent entity. Thus, the grievance of the assessee is related
assessment in the name of M/s Spice which
was nonexisting entity on that day. In such proceedings
and assessment order passed in the name
assessment in the name of M/s Spice which was
nonexisting entity on that day. In such proceedings
and assessment order passed in the name
fact that the same being passed in the name of a
nonexistent entity, is illegal and void ab-initio.
16. On the circumstances and facts
nonexistent company and directed the Assessing Officer to bring the
amount to tax in the hands of the appropriate entity. The relevant
observation ... issue and has held that the
framing of assessment against the nonexistent entity / person goes to
the root of the matter which
fact that the same
being passed in the name of a nonexistent entity, is illegal and
void ab-initio.
16. On the circumstances and facts
note that in the above cases, the nonexistence entity
has been succeeded by either the amalgamated company or by a
limited liability partnership respectively. Thus
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
