ITAT Declares Assessment Void Due to Non-Existent Entity

Rahil Marketing Pvt. Ltd. Vs DCIT (ITAT Ahmedabad)

Introduction: In a landmark decision, the Income Tax Appellate Tribunal (ITAT) Ahmedabad has declared an assessment order void due to being passed in the name of a non-existent entity. The case, Rahil Marketing Pvt. Ltd. Vs DCIT, pertained to an assessment order issued after the Assessee, Rahil Marketing Pvt. Ltd., had amalgamated with Adella Enterprise Pvt. Ltd. The ITAT’s decision underscores the importance of accurate assessment in the eyes of the l

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