Case Law Details
Case Name : M/s Sony Mobile Communications (India) Private Limited Vs. DCIT (ITAT Delhi)
Related Assessment Year : 2009-10 and 2010-11
Courts :
All ITAT ITAT Delhi
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Advocate Akhilesh Kumar Sah
M/s. Sony Mobile Communications (India) Private Limited Vs. DCIT (ITAT Delhi)
Assessment framed by AO on a non-existent company is a nullity in the eyes of law and void and the provisions of section 292 B cannot rescue the Income Tax Department: Sony India case
Recently, in Sony Mobile Communications India (P) Ltd. (now merged with Sony India Pvt. Ltd.) vs. DCIT & Sony Mobile Communications India (P) Ltd. (now merged with Sony India Pvt. Ltd.) vs. ACIT [ITA No.554/Del/2015 A.Y.2010-11 and ITA No.836/Del/2014, decided on 06.07.2018], both the appeals filed by th...
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