The Delhi bench of the Income Tax Appellate Tribunal (ITAT) has held that the assessment against a non- existent entity is not valid under the Income Tax Act, 1961. In the instant case, the assessee- Company amalgamated with other company, namely, M/s. SUCON INDIA LIMITED. The Assessing Officer framed an assessment order against the assessee. […]
The post Assessment against Non-Existent Entity is Void: ITAT [Read Order] appeared first on Taxscan | Simplifying Tax Laws.
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