Section 143(2) Notice to Erstwhile Non-Existent Partnership Firm is Void-ab-Initio

Intas Lifesciences Vs ACIT (ITAT Ahmedabad) The issue under consideration is whether AO is correct in issuing notice u/s 143(2) in the name of erstwhile partnership firm which was a non-existent entity at that point of time? ITAT states that coming to the legality of order framed by the AO under section 143(3) read with section 92CA(3) of the Act vide order dated 06-02-2017, in this regard we note that the AO on the first page of his order has mentioned the name of Intas Pharmaceuticals which was a partnership firm. Thus it is clear that the assessment order was framed in the name of non-exist...