Reassessment Quashed Because Notice Issued to Non-Existent Company After LLP Conversion

DCIT Vs Mango Infratech Solutions Pvt. Ltd (ITAT Delhi) The appeal before the Income Tax Appellate Tribunal (ITAT), Delhi Bench, was filed by the Revenue against the order of the Commissioner of Income Tax (Appeals)-3, Noida dated 10 July 2025 for Assessment Year 2013–14. The order of the CIT(A) arose from reassessment proceedings initiated under Section 147 of the Income Tax Act, 1961, and the reassessment order dated 18 December 2019. The assessee was originally incorporated as a private limited company on 25 May 2010. Subsequently, the company was converted into a Limited Liability Partne...