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Orders to Non-Existent Entities Void; Draft Assessment Order must for Section 144C
Case Law Details
- Case Name
- 20 Cube Logistics Solutions Pvt. Ltd. Vs DCIT (ITAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2021-22
- Courts
- All ITAT, ITAT Chennai
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20 Cube Logistics Solutions Pvt. Ltd. Vs DCIT (ITAT Chennai)
The Legal Implications of Orders Issued to Non-Existent Entities: 20 Cube Logistics Solutions v. DCIT
The recent ruling in 20 Cube Logistics Solutions v. DCIT by the Income Tax Appellate Tribunal (ITAT) Chennai adds significant weight to an important legal principle: orders issued to non-existent entities are fundamentally void. This case reinforces the jurisprudence established by the Supreme Court in Maruti Suzuki India Ltd and emphasizes the critical procedural requirements in tax proceedings involving merged entities.
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