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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

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

such, the question of deducting tax at source to such nonexistent entity simply does not arise. Even otherwise, there arises no TDS liability

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

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

name of M/s. Key Stone Stock Fin Pvt. Ltd. a nonexistent entity without considering the facts and circumstances of the case. 4. The facts ... submitted that even though the entity is merged with another entity but the same does not become nonexistent as the same entity is converted into

lost its existence, assessment order passed subsequently in name of said nonexistent entity would be without jurisdiction and deserved to be set aside. 14. Further

remotely suggest, that the share application money was received from independent legal entities. The survey revealed that some of the investor companies were non-existent ... Ispat Sheet Ltd. and Novelty Traders Ltd., were found to be nonexistent at the address provided. The genuineness of the transaction was found

assessment is framed in the name of deceased or an entity which is not in existence, by the AO who has knowledge of this facts ... authority for the proposition that completion of assessment in respect of a nonexistent company , due to the amalgamation order, would render assessment in the name