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2016 (6) TMI 1456 - AT - Income TaxAssessment passed upon a ‘non-existing’ person - HELD THAT:- As framing of the assessment order upon a non-existing person was a jurisdictional defect and not merely a curable procedural defect, and thus nullity in the eyes of law. See SPICE ENFOTAINMENT LTD. [2011 (8) TMI 544 - DELHI HIGH COURT] In view of all these facts as have brought before us and the judgments brought before us and in the absence of any contrary judgment having been brought before us, we find that impugned assessment order is nullity in the eyes of law and the same is herby quashed, and thus additional grounds raised by the assessee are allowed.
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