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2018 (2) TMI 980 - HC - Income TaxAssessment against non existent company - validity of reopening of assessment - Held that:- It is evident from the narration of facts that in the first instance the assessment was conducted in the name of a non existing entity. The DRP to whom the matter was directed by the first remand of the ITAT, was not directed to, in turn, require the AO to “better” the original incurable illegality and here the DRP clearly did that. The fact that the matter was remitted at the instance of the assessee who did not question the remand ipso facto does not, in any manner, further the Revenue’s contentions. This Court is of the opinion that the ruling in Spice Entertainment Ltd. ( 2011 (8) TMI 544 - DELHI HIGH COURT ) is categorical, in that, if the assessment is concluded in favour of a non existing entity, then notwithstanding Section 292B, the position does not improve. Applying Spice Entertainment Ltd. (supra), this Court had in Commissioner of Income Tax v. Dimension Apparels Pvt. Ltd. (2014 (11) TMI 181 - DELHI HIGH COURT) also held that the position taken or urged by the assessee cannot be held against it if the primary jurisdiction does not exist i.e. to conclude an assessment in the name of a non existing entity. - Decided against revenue
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