Assessment order passed in the name of non-existent entity is invalid

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 assesse

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