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2018 (11) TMI 202 - AT - Income TaxAssessment against non-existent entity/dead person - procedural irregularity and a jurisdictional defect - Held that:- Similar facts and circumstances, ITAT, New Delhi Bench-F in the case of assessee itself [2018 (5) TMI 740 - ITAT DELHI] as assessment has been framed on a non-existing entity and, therefore, the assessment order has to be quashed. We order accordingly and set aside the findings of the CIT(A) by quashing the assessment order. - Decided in favour of assessee.
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