Order passed in the name of non-existing entity doesn’t survive

Siemens Limited Vs ACIT (ITAT Mumbai)

ITAT Mumbai held that the assessment order passed in the name of non-existing entity will not survive. Accordingly, the assessment order is liable to be quashed and set aside.

Facts- The assessee has preferred the present appeal challenging the validity of the assessment order on the ground that the assessment orders have been passed by the Assessing Officer on a non-existing entity and hence they are liable to be quashed.

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