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Income Tax - Highlights / Catch Notes

Home Highlights December 2018 Year 2018 This

Validity of assessment against non existent entity - curable ...


Assessment Error Due to Non-Existent Entity After Merger is Curable u/s 292B of Income Tax Act.

December 12, 2018

Case Laws     Income Tax     AT

Validity of assessment against non existent entity - curable defect u/s 292B - scheme of merger adopted - If the letter has not been filed before the AO during the assessment proceeding, in those circumstances the AO cannot be faulted for passing assessment order.

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