Assessment Order passed on Non-Existing Company is void ab initio

PCIT Vs Sony Mobile Communications India Pvt. Ltd. (Delhi High Court)

1. The Assessment Order was made in the name of the assessee in which return of income was filed but the Assessee had already been amalgamated in another company and so the order was passed in the name of a non existent company.

2. The assessee had duly informed the AO that the assessee company was merged into another company.

3. Under Rule 11 of the ITAT Rules, 1963, additional ground

Please become a Premium member. If you are already a Premium member, login here to access the full content.