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
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
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
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
Diamond Dye-Chem Ltd(Now merged
with BASF India Ltd) being nonexistent entity. Thus, it is
clear that as on the date of passing ... held that assessment order passed on a nonexistent entity
is without jurisdiction and deserves to be set aside. The
facts of the case, before
India Ltd (supra), has held that assessment
order passed on a nonexistent entity is without jurisdiction and
deserves to be set aside. A fact ... 2014 was also issued in the name of a nonexistent
entity. However, though this notice was issued prior to the
„appointed date‟, would not make
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
aforesaid circumstances, it has been
submitted that being a nonexistent entity, it would not be
possible to serve Delhi Cloth Mills and further that respondent
called M/s. Marvel Realtors. Thus, a
notice issued to a nonexisting person cannot be considered to be
commencement of any inquiry or an investigation ... been issued to M/s. Marvel Realtors, which admittedly
is a nonexisting entity. Therefore, no proceedings have been
initiated against the two respondents herein
Suzuki India Ltd (supra), held that assessment order
passed on a nonexistent entity is without jurisdiction and deserves to
be set aside. Fact ... also issued in the name of a nonexistent entity. However, though
this notice was issued prior to the 'appointed date', would not make
