Assessment Order against non-existent Entity would be non-est in eyes of law

Satyam Computer Services limited Vs DCIT (ITAT Mumbai) Admittedly, the Tribunal viz. ITAT “E” Bench, Mumbai, while disposing off the assessee‟s appeal against the order passed by the CIT u/s 263 of the Act, dated 24.10.2017, had vide its order passed in ITA No. 7249/Mum/2017, dated 11.10.2019 for the year under consideration i.e A.Y 2011-12, had held, that as the assessment order was passed by the A.O u/s 143(3) r.w.s 144C(3), dated 25.05.2015 in the hands of M/s Satyam Computers Services ltd., i.e an entity that was non-existent on the date on which the assessment order was passed, the ...