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2019 (9) TMI 1285

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..... G SERVICES PVT. LTD. [2009 (9) TMI 1026 - DELHI HIGH COURT] and DIMENSION APPARELS PVT. LTD. [2014 (11) TMI 181 - DELHI HIGH COURT] framing order in the name of non-existent entity is not a procedural defect curable under section 292B of the Act or under any other provision of the Act but it is a jurisdictional defect and hence any order passed in the name of non-existing person is void ab initio. .....

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..... dated 27.02.2017 and 28.02.2017. 2. Since, the issues involved in all these appeals are common, they were heard together and are being disposed off by common order. 3. In ITA No. 2666/Del/2017, following grounds have been raised: 1. That the Ld. CIT(A) erred in law and on facts in quashing the order of the Assessing Officer without properly appreciating the facts and circumstances of the case on a .....

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..... umstance of the case. 5. (a) The order of the CIT(Appeals) is erroneous and not tenable in law and on facts (b) The appellant craves leave to add, alter or amend any/all of the grounds of appeal before or during the course of the hearing of the appeal. 4. The brief facts of the case are as under: a) Date of search & seizure operation: 20.01.2014 (b) Date of issue of notice: 28.08.2015 (c) Date .....

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..... 2015, the company ceased to exist in the eyes of the law and it is incumbent upon the AO to substitute the successor company namely Mapsa Tapes Pvt. Ltd. He relied on the judgment in the case of BDR Builders & Developers Pvt. Ltd. Vs ACIT in Writ Petition (Del.) 3175/2015 dated 09.01.2017. 6. We find that the ld. CIT (A) has allowed the appeal of the assessee on the basis of exposition by the .....

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..... vide order dated July 25, 2019 held that where despite the fact that the AO was informed of the amalgamating company having ceased to exist as a result of the approved scheme of amalgamation, the jurisdictional notice issued in the earlier name in the consequent assessment conducted cannot be held to be valid. 8. Respectfully, following the ratio of the Apex Court, we hereby decline to interfere w .....

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