Assessment in the name of non-existent entity is void ab initio

Assessment in the name of non-existent entity is void ab initio, legal objection can be raised at any time before higher authorities

Brief of the Case

In the Case of Sapient Consulting Limited vs. DCIT, ITAT Delhi relying upon the order of Jurisdictional High Court held that framing the assessment in the name of non-existent entity is not a procedural irregularity curable u/s 292B of the Act or under any other provision of the Act but it is a jurisdictional

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