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Assessment cannot be made on dead entity
Case Law Details
- Case Name
- DCIT Vs. NDC Telecommunications India Pvt. Ltd. (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2004-05
- Courts
- All ITAT, ITAT Delhi
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DCIT Vs. NDC Telecommunication India Pvt Ltd. (ITAT Delhi)
The A.O issued notice to the assessee under section 148 in connection with loss incurred of Rs. 7 Crores. The assessee made some arguments against the wrongfully issued notice by assessing officer before CIT(A). The assessee placed various decisions of Honorable Court that re-assessment of non-existence company cannot be done.
In the opinion of the Bench, re-assessment of non- existence Company that is dissolved company in the present situation is void ab-initio. The learned Bench rejected the order of A.O & passed the order i...
