Assessment in the name of non-existing person or a dead person is null & void

DCIT Vs R.R. Gold Palace (ITAT Bangalore) Section 153A based on search conducted on the basis of warrant of authorization issued in the name of non-existent entity is invalid It is a settled position of law by various courts that assessment in the name of non-existing person or a dead person is null and void. The Hon’ble Supreme Court in the case of Principal CIT Vs. Maruti Suzuki Ltd. (2019) 416 ITR 613(SC) clearly held that initiation of assessment proceedings against an entity which had ceased to exist was void-ab-initio. Further, the Hon’ble Delhi High Court in the case of Spice Infota...