Assessment against a acompany which had been amalgamated and had ...

Assessment Against Dissolved Company Invalid Due to Jurisdictional Defect, Not Just Procedural Error.

December 26, 2011

Case Laws Income Tax HC

Assessment against a acompany which had been amalgamated and had been dissolved - 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 dead person. .... - HC

View Source

← Previous Next →

Assessment against a acompany which had been amalgamated and had ...

Assessment Against Dissolved Company Invalid Due to Jurisdictional Defect, Not Just Procedural Error.

December 26, 2011

Case Laws Income Tax HC

You may also like:

The High Court held that initiating tax assessment u/s CGST Act against a dissolved company is a jurisdictional defect, not a procedural one. Once a company is dissolved...

Del HC held assessment order issued in name of Cairn India Limited after its amalgamation with Vedanta Limited was fundamentally void and not rectifiable under s.154 or...

Assessment on amalgamated company – Assessment on a company which has been dissolved by amalgamation u/s 391 and 394 of the Companies Act, 1956 is invalid - AT

Validity of assessment proceedings - Assessment on Amalgamated company - Assessment on a company which has been dissolved and struck off the register of companies u/s...

HC set aside GST assessment order due to absence of assessing officer's signature, holding it as a fatal procedural defect. The court determined that signature...

Validity of assessment - Jurisdiction - An irregularity in the assessment order may be rectified by remitting back the matter to the assessment. In the case on hand it...

Validity of Assessment order against the Company dissolved u/s 560(5) of the Companies Act - appellant-company was struck off from the Register of Companies and stood...

The ITAT held that the final assessment order under s.143(3) was invalid as the Assessing Officer failed to issue a mandatory draft assessment order under s.144C(1) for...

Notice u/s 143(2) issued by a non-jurisdictional Assessing Officer/Deputy Commissioner is invalid and cannot be cured. The assessment order framed u/s 143(3) based on...

HC held assessment order invalid due to fundamental procedural defects in implementing Faceless Assessment Scheme. Original order failed to qualify as Draft Assessment...

HC held assessment proceedings invalid where conducted against non-existent company post-merger. Despite AO's awareness of merger during assessment and in original...

HC set aside GST assessment orders due to procedural defects including missing signature of assessing officer and absence of DIN number. Following established...

ITAT quashed assessment order due to jurisdictional defect in notice issuance under Section 143(2). While ACIT had pecuniary jurisdiction to conduct assessment of...

ITAT quashed assessment orders under Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 due to jurisdictional defects in notice issuance....

Assessment against a company which was non-existent is invalid - AT

Quick Updates: