2017 (12) TMI 754

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..... this, we find no merit in the appeals and special leave petitions. HC has held [2011 (8) TMI 544 - DELHI HIGH COURT] provisions of Section 292B of the Act 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 procedural irregularity but a jurisdictional defect as there cannot be any assessment against a de .....

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