Assessment Initiated on Non-Existing Entity Considered as Void ab Initio

Atos India Pvt. Ltd. Vs DCIT (ITAT Mumbai) The issue under consideration is whether the assessment initiated in the name of a non-existing entity is justified in law? ITAT states that, even after the learned DRP taking into account the fact of merger and passing order by giving directions to the learned AO in the name of the merged entity i.e. Atos India Pvt. Ltd, the learned AO continued to frame the final assessment order in the name of erstwhile amalgamating company. Hence, it could be safely concluded that the learned AO had passed draft assessment order as well as the final assessment ord...