Assessment against Non-Existent Entity is nullity and void ab initio

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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