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2016 (1) TMI 892 - AT - Income TaxValidity of assessment and jurisdiction - non-existent entity consequent to the order of merger - Held that:- The proceedings have been continued in the name of ‘GE’ rather than, as was warranted, in the name of ‘Wipro’ even after the appointed date of 1.4.2012 rendered by both the Hon'ble High Courts of Karnataka and Delhi. We find that the draft order of assessment was passed on 28.2.2014 after the last hearing took place in both the Hon'ble High Courts of Karnataka on 24.7.2013 and Delhi on 27.8.2013. Thereafter, even though ‘Wipro’ filed the objections in Form No. 35A before the DRP, the DRP has continued the proceedings in the hands of ‘GE’ rather than ‘Wipro’. We also find that the impugned final order of assessment for Assessment Year 2010-11 has also been passed by order dt.30.12.2014 in the hands of ‘GE’ which was nonexistent as on the date of the order of assessment. In our view, the legal position is very clear in that any order made on a non-existent entity is a nullity and invalid. Applying these principles to the case on hand, we hold that the impugned final order of assessment for Assessment Year 2010-11 dt.30.12.2014 passed in the name of ‘GE’ is null and void and the assessment is therefore held to be invalid and accordingly cancelled as the same has been passed after the appointed date 1.4.2012 on a non-existent entity. - Decided in favour of assessee.
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