Assessment Order passed in Name of Non-Existent Entity after getting Intimation of Amalgamation shall be “Void Ab Initio”: ITAT [Read Order]

Assessment Order - Non-Existent Entity - Intimation of Amalgamation - ITAT - taxscan

The Ahmedabad bench of the Income Tax Appellate Tribunal (ITAT) held that the assessment order passed in the name of a non-existent entity after getting intimation of amalgamation shall be void ab initio. The counsel for the assessee has taken the technical ground that the order passed by the Assessing Officer is invalid in the…

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