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2023 (2) TMI 747 - ITAT DELHIChange of name of the assessee company in Form No.36 - Defective appeal - HELD THAT:- At the first sight, it is transpired from the records that the name of assessee is mentioned as “Lal Mahal Ltd.” in Form No.36. However, as per letter dated 07.09.2022, the company is now known as “Nutrionex Manufactures Ltd.”. Thus, there is change of name/entity of assessee. No step has been taken to amend/rectify the name of the assessee company in Form No.36. Under these facts, the appeal of the assessee being defective hence, dismissed.
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