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
Glass LLP w.e.f
30.1.2015 therefore proceedings against the nonexistent entity may kindly be dropped.
The ld. counsel also submitted that despite said objection ... Tribunal submitted
that the reassessment order in the name of nonexistent entity is not valid and vitiated.
The ld. counsel has placed reliance
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
section 80-G of the Income Tax
Act cannot automatically exempt the entity from the Act applicability by
interpreting the phrase "established ... Union which had initiated the
industrial dispute before tribunal was a nonexistent entity and that the
employees of the appellant Hospital were actually members
also not applicable and no
assessment can be framed against a nonexisting entity
or a person who has died."
5.2 In light
also
not applicable and no assessment can be framed against a
nonexisting entity or a person who has died."
5.2 In light
based on the strength of fake tax
invoices issued by nonexistent entity based in Chhattisgarh, thereby raising
the necessary inference that these entities in Chhattisgarh
fact that the
same being passed in the name of a nonexistent entity, is illegal
and void ab-initio.
14. On the circumstances and facts
made on the basis of invalid orders being
passed on a nonexisting entity.
Page | 9
ITA Nos. 2126 & 772/Mum/20022
Emerson Process Management
assessment order being passed in the name of a nonexistent
entity. However, at the time of hearing, on instructions, Ld.
Counsel did not press
