Case Law Details
Case Name : Infosys BPM Limited Vs JCIT (ITAT Bangalore)
Related Assessment Year : 2008-09
Courts :
All ITAT ITAT Bangalore
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Infosys BPM Limited Vs JCIT (ITAT Bangalore)
Order of assessment framed in the name of a non nonexistent entity after it ceased to be a subsisting entity, was ab-initio initio void and therefore, null in the eyes of law. On similar facts and circumstances of the case and law applicable, the ITAT, Bangalore bench in ACIT v iGate Infrastructure Management Services Ltd ITA No. 1128/Bang/2015 dt. 4.12.2015 held that assessment order passed by the Income tax authorities in Delhi, after change in registered office of the company
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