Assessment Order against non-existent Entity would be non-est in eyes of law

Satyam Computer Services limited Vs DCIT (ITAT Mumbai)

Admittedly, the Tribunal viz. ITAT “E” Bench, Mumbai, while disposing off the assessee‟s appeal against the order passed by the CIT u/s 263 of the Act, dated 24.10.2017, had vide its order passed in ITA No. 7249/Mum/2017, dated 11.10.2019 for the y

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