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final assessment order was also passed in the name of nonexistent entity. Thus, the grievance of the assessee is related

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

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

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

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

facts in upholding the validity of the assessment order on the nonexistent entity and not following the decisions of the Hon'ble Jurisdictional High

informed that the companies were found to be nonexistent on the given addresses In this connection we have also noticed the assessee's explained ... correct based on the following facts- 1. All the depositors are corporate entities and are duly registered with the registrar of companies. Details with respect

Lord Industries & M/s Compax Industrial System are bogus entities created by M/s Amtek group for bogus purchases. I have considered the entire ... bills are treated as proforma invoice, why such invoices are from proven nonexistent concerns. Proforma invoices if at all have to be from existing concerns

Acit, New Delhi vs Dhara Vegetable Oil & Foods Co. Ltd., New ... on 6 April