Section 153C Assessment order in the Name of Non Existing Entity is Invalid

DCIT Vs Mapsa Infra (P) Ltd (ITAT Delhi)

The issue under consideration is whether Assessment order u/s 153C issued in the name of Amalgamated Company will be considered as valid?

ITAT states that, the framing order in the name of non-existent entity is not a procedural defect curable under section 292B of the Act or under any other provi

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