TMI Blog2014 (1) TMI 1807X X X X Extracts X X X X X X X X Extracts X X X X ..... TMI 544 - DELHI HIGH COURT] held that Section 292B are not applicable in such a case. The framing of assessment against a non-existing entity/person goes to the root of the matter which is not a proc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .Rupesh Kumar, Adv., Ms.Rekha Pandey, Adv. for Mrs Anil Katiyar,Adv. For the Respondent : Mr.Ajay Vohra, Adv., Ms. Kavita Jha,Adv. O R D E R Delay condoned. Leave granted. - - Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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