Assessment in name of non-existent company was invalid & non-curable defect

DCIT Vs. First Future Agri and Developers Ltd. (ITAT Mumbai)

Conclusion:  Since AO had completed the assessment in the name of a company which had merged and was not in existence on the date the assessment order was passed, therefore, the assessment was invalid and the same was not a curable defect under section 292B.

Held: On approv

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