No Assessment Order could be Passed in name of Non-Existent Entity after an intimation was given to AO

Patil Construction and Infrastructure Limited Vs DCIT (ITAT Mumbai) Conclusion: Once an intimation had been given to the AO that amalgamating company was not in existence and had been amalgamated much prior to the commencement of the proceedings, then no order could be passed in the name of non­existent entity even if the assessee had participated in the proceedings or not. The entire assessment order was bad in law because order in the case of non-existing entity could not be sustained at all. Held: M.B. Patil Constructions Ltd., incorporated on January 23, 2003, was engaged in civil infrast...