Re-assessment Order u/s 147 of Income Tax Act in the Name of Non-existing Entity is Invalid: ITAT [Read Order]

Re-assessment Order - Income Tax Act - Non-existing Entity - Re-assessment - ITAT - taxscan

The New Delhi bench of the Income Tax Appellate Tribunal (ITAT) held that the re-assessment order under section 147 of the Income Tax Act,1961 in the name of any non-existing entity was invalid.  S.S.S Glass Pvt. Ltd, the appellant assessee appealed against the order passed by the Commissioner of Income Tax (Appeals) for confirming the…

Your free access to Taxscan has Expired

To read the article, get a premium account.

Taxscan Premium

Why should you subscribe?
  • Enjoy our website without interruptions from advertisements
  • Receive Daily newsletters
  • Receive realtime Telegram/Whatsapp news updates
  • Download original Judgements / Order / Notifications / Circulars, etc
  • Enjoy exclusive entry fees to Simplified series. (Webinars, Seminars, masterclasses, etc.)
  ₹1599 + GST for 1 year

Subscribe Now