Re-assessment order passed against a non-existent entity is bad-in-law

S.S.S Glass Pvt Ltd Vs ITO (ITAT Delhi)

ITAT Delhi held that reassessment order u/s 147 of the Income Tax Act against a non-existent entity is bad in law and vitiated & nullity.

Facts- AO issued notice u/s. 148 of the Act, on 03.03.2015 and the assessee filed written objection vide dated 27.03.2015 informing AO that the company does not exist on date of issuance of said notice and it has been converted into S.S.S Glass LLP w.e.f 30.1.2015 therefore proceedings against

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