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2021 (9) TMI 1501 - HC - Income TaxRevision u/s 263 - AO had passed an order of assessment order, admittedly, against non existing entity - ITAT had passed an order setting aside the order of CIT on the grounds that any order against non existent entity is bad in law - HELD THAT:- We totally agree with the view expressed by ITAT that framing of assessment against non existing entity would go to the root of matter and was a jurisdictional defect. The assessment proceedings against non existing company was illegal and any order passed therein was without jurisdiction and null and void as held by this court in the matter of Alok Knit Exports Ltd. [2021 (8) TMI 777 - BOMBAY HIGH COURT] ITAT has not committed any perversity or applied incorrect principles to the given facts and when the facts and circumstances are properly analysed and correct test is applied to decide the issue at hand, then, we do not think that question as pressed raises any substantial question of law.
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