No Order can be Passed in Name of Non-Existent Entity: ITAT quashes Income Tax Assessment Order [Read Order]

No order can be passed in the name of nonexistent entity, thus assessment order was hereby quashed
ITAT - ITAT Mumbai - Income Tax Assessment Order - Order Passed Non-Existent Entity - Income Tax - Income Tax Update - Taxscan

The Mumbai bench of the Income Tax Appellate Tribunal ( ITAT ) quashed the Income Tax Assessment Order, stating that no order can be passed in the name of a non-existent entity. The issue to be decided was whether the assessment in the name of amalgamating company which was not in existence at the time…

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