Order passed in case of non-existing entity is null and void

India Medtronic Private Limited Vs ADDL/JT/DY/CIT/ITO (ITAT Mumbai) ITAT Mumbai held that entire assessment order passed in the case of non-existing entity is null and void and hence is liable to be quashed. Facts- Vide the present appeal, the assessee has challenged transfer pricing adjustment as well as corporate additions in various grounds of appeal, which in sum and substance are; firstly, grounds pertaining to transfer pricing adjustment on account of import of goods including spares from Associated Enterprises. Secondly, disallowance of business promotion expenses; and lastly, levy of i...