2020 (9) TMI 1308

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..... R.R. Mittal, FCA. ORDER PER J. SUDHAKAR REDDY, AM: This appeal filed by the Revenue is directed against the order of the Learned Commissioner of Income Tax (Appeals)-Jamshedpur, [hereinafter the "CIT(A)"], dated 03.10.2019 passed u/s 250 of the Income Tax Act, 1961 ('the Act' for short) for AY 2011-12. 2. The assessee filed a Cross Objection. 3. We first take the grounds of the Cross Objecti .....

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..... is fact was reported to the AO vide a letter dated 14.11.2018, a copy of which is at page 177 of paper book. Date of amalgamation was 09.08.2018. The assessment order was passed on 20.12.2018. The assessee company M/s. Mount View Dealmark Pvt. Ltd. was not in existence as on the dated of passing of the assessment order. Hence the assessment order passed on a non-existent company is bad in law. We .....

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