filed in the name of Star
sports India private limited [ nonexistent entity] on
30/3/2016 which was signed by Mr Rishi Gaind ... amalgamated
company. Thus Revised ROI is in the name of a
nonexistent entity stating PAN of a nonexistent entity but
signed by the director
Income Tax Act 1961 (the ACT)to
an nonexistent entity i.e.Siemens Building Technologies
ITA No. 1146/Mum/2018
Siemens Ltd., Mumbai.
-4-
Private ... held that assessment order passed on a nonexistent entity
is without jurisdiction and deserves to be set aside. The
facts of the case,before
Abbott India Ltd and therefore such
orders passed are on a nonexistent entity and consequently are
invalid and liable to be quashed. The learned authorized ... existent entity citing the permanent account number
of the nonexistent entity. He further relied upon the decision of the
honourable Supreme Court in case
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
applicable in such a case. The
framing of assessment against a nonexistent
entity/person goes to the root of the matter
which
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
impugned notice has been issued in respect of a non existing entity as M/s. Addler
Security Systems Pvt. Ltd., which stands dissolved, having been ... Consequently, the
assessment has been framed also in respect of the nonexisting entity. This defect
in issuing a reopening notice to a non-existing company
name
of M/s. Spice Corp Ltd. even after the said entity stood
dissolved consequent upon its amalgamation with M/s.
MCorp Private ... Comp Case 1013 held that framing of assessment
against a nonexisting entity goes to the root of the matter,
which did not constitute a procedural
such, the question of
deducting tax at source to such nonexistent entity simply does not arise.
Even otherwise, there arises no TDS liability
initio for
having been passed in the name of non-existent entity. We find that
before us, the ld. DR filed detailed written submissions ... issued in the name of nonexistent entity
and re-assessment framed in the name of non-existent entity. Merely,
because the assessee had participated
