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. Notably, the assessee herein was initially known as M/s. Siemens Health Care Diagnostics Limited (SHDL). It amalgamated with “Siemen...