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Assessment order passed in the name of non-existent entity is invalid
Case Law Details
- Case Name
- Motorola Solutions India Pvt. Ltd Vs ACIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2005-06
- Courts
- All ITAT, ITAT Delhi
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Motorola Solutions India Pvt. Ltd Vs ACIT (ITAT Delhi)
ITAT Delhi held that assessment order passed in the name of non-existent entity is equivalent to passing an order in the name of dead person, hence, is invalid.
Facts- The assessee submitted that by virtue of an order dated 30th March 2006 passed by the Hon’ble High Court of Punjab & Haryana, M/s. Motorola India Pvt. Ltd., as the then it was, merged with M/s. Motorola Solutions India Pvt Ltd., the present assessee. The amalgamation was made effective from 01.04.2005 and the fact of amalgamation of M/s. Motorola India...
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