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2016 (9) TMI 60 - BOMBAY HIGH COURT

2016 (9) TMI 60 - BOMBAY HIGH COURT - [2016] 386 ITR 288 - Reopening notice against non existent entity - Held that:- Reopening notice to a nonexisting company and framing an assessment consequent thereto is a issue which goes to the root of the jurisdiction of the Assessing Officer to assess the nonexisting company. Thus, prima facie, both the impugned notice dated March 24, 2015 and the assessment order dated March 28, 2016, are without jurisdiction. - Writ Petition No. 1069 of 2016 - Dated:- .....

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ear 2008-09; and (b) The assessment order dated March 28, 2016 passed under sec tion 143(3) read with section 147 of the Act consequent to the impugned notice dated March 24, 2015. 3. On receipt of the reopening notice, the chartered accountant of the erstwhile M/s. Addler Security Systems Pvt. Ltd., had originally accepted the same but immediately thereafter by letter dated May 5, 2015 pointed out that the company M/s. Addler Security Systems Pvt. Ltd. is no longer in existence as it has been d .....

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