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 ... provisions of Section 292B. The
framing of assessment against a nonexisting
entity/person goes to the root of the matter which is not
a procedural
that any notice or order issued in the name
of nonexistent entity which has since stood merged/ amalgamated /
dissolved is ab initio void
reason that
assessment had been made on a nonexistent entity. The appellant had
ceased to exist w.e.f 04.04.2004. In this regard, a supplementary ... ground that assessment had been made on a nonexistent entity,
the same fact of which prevails in the instant wealth tax case
case of the Appellant who is now a non existing entity after Order dt. 06.03.2017
passed by the Hon'ble Calcutta High Court that ... nonexistent in Law.
3) That the Ld. A.O has erred in computing a separate total income for the
amalgamating/merging entity
four days about the fact that the assessee merged with another legal
entity. According to him, the ld Pr CIT has passed the impugned order ... have been framed u/s. 143(3) of the Act against the
nonexistent companies, no prejudice is caused to the assessee
null and void; assessment framed in the
name of a non- existing entity is a jurisdictional defect and not merely a procedural,
irregularity ... Trust Ltd., and no
revision order-can be passed on a nonexistent company. Hence, the very premise of
the revenue that revision order passed
afterthought and
assessee has made a concocted story. Also if the entity to which assessee claims to
have returned the finished hide is bogus ... enquiry at the
assessment level had proved that the alleged purchase was nonexistent. Thus, any
claim with regards to purchase and sale from these parties
that the fact of the said company
having merged with other entity has been intimated to the ld. Assessing Officer vide
letters dated 23.07.2018 copy ... which was non-existent entity on that
date and assessment was framed accordingly in the name of non-existent entity.
Thus there is no dispute
A J Mill Store Agency Private Limited , ... vs I.T.O.,Ward-2(1), Kolkata
Ito, Ward - 1(4) , Kolkata vs M/S. Sri Ganesh Cement Pvt. Ltd., , ... on 25
