TMI BlogValidity of reassessment against representative assessee - representative assessee/agent in relation to...Validity of reassessment against representative assessee - representative assessee/agent in relation to a Non-resident u/s 163 - The notice u/s. 143(2) of the Act in the name of a non-existing entity itself makes the assessment null and void. Further, the assessment made in the name of KRPL as representative assessee of MVL without a separate order u/s. 163 of the Act, makes the assessment null and void. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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