Case Law Details
Case Name : Rudraksha Agencies Co. Ltd. Vs DCIT (ITAT Delhi)
Appeal Number : ITA No. 6299/Del/2016
Date of Judgement/Order : 25/10/2018
Related Assessment Year : 2012-13
Courts :
All ITAT ITAT Delhi
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Rudraksha Agencies Co. Ltd. Vs DCIT (ITAT Delhi)
Once it is found that assessment is framed in the name of non-existing entity, it does not remain a procedural irregularity of that nature which could be cured by invoking the provisions of section 292V of the Act.
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.
As assessment in this case has been framed on a non-existing entity and, therefore, the assessment order has to be quashed.
FULL TEXT OF THE ITAT JUDGMENT
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