Assessment Order in Name of Non-existing Entity is Void: ITAT [Read Order]

Assessment Order - Name of Non - existing Entity is Void - ITAT - TAXSCAN

The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) has ruled that an assessment order in the name of a non-existent entity is void ab initio, meaning the assessment order is invalid from the beginning and cannot be upheld by the court. The Assessee, Siemens Limited was amalgamated with another company on October 1,…

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