Framing of assessment in the name of non-existing entity is void ab initio: ITAT Delhi

Genpact India Pvt Ltd Vs DCIT (ITAT Delhi)

ITAT Delhi held that assessment framed in the name of non-existing entity cannot be cured by invoking the provisions of section 292B of the Income Tax Act. Accordingly, assessment order set aside.

Facts- Assessee has preferred the present appeal mainly contesting that CIT(A) has erred in upholding the assessment order passed by AO disregarding the fact that the same was passed on non-existing entity. Notably, the assessment order wherein the assessment order was passed mentioning the name of the assessee as Genpact

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