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Assessment Order against Non-Existing Company is not legally sustainable
Case Law Details
- Case Name
- Marlabs Innovations Pvt. Ltd Vs DCIT (ITAT Bangalore)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2011-12
- Courts
- All ITAT, ITAT Bangalore
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Marlabs Innovations Pvt. Ltd Vs DCIT (ITAT Bangalore)
Respectfully following the decision of Hon’ble Supreme Court in case of PCIT vs. Maruti Suzuki India Ltd. ITAT Held that, since the assessee ceased to be in existence as on the date when the Ld. AO passed the impugned order of assessment, the assessment so framed is not sustainable in the eye of law.
FULL TEXT OF THE ORDER OF ITAT BANGALORE
Present appeal is filed by assessee against order dated 28/12/2018 passed by Ld.DCIT, Circle – 4(1)(2), Bangalore for A.Y. 2011-12.
2. The assessee has raised various issues on the transfer pricing a...
