Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2023 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (8) TMI 148 - ITAT MUMBAITransfer pricing Assessment - draft assessment order u/s 144C (1) is in the name of non-existing entity but final assessment order is passed in the name of an existing entity - HELD THAT:- As the final assessment order is passed in the name of an existing entity. But the final assessment order was based on invalid Transfer pricing order, Draft assessment order and Direction of Dispute Resolution panel all passed in the name of non-existing entity. Therefore, as all the additions etc. are made on the basis of invalid orders, the final assessment order also cannot be sustained.
|