Case Law Details

Case Name : DCIT Vs. NDC Telecommunications India Pvt. Ltd. (ITAT Delhi)
Appeal Number : ITA No. 3011/De1/2015
Date of Judgement/Order : 16/10/2018
Related Assessment Year : 2004-05

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 in favour of the assessee.

FULL TEXT OF THE ITAT ORDER IS AS FOLLOWS:-

Download Judgment/Order

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