Section 292B

ITAT Mumbai held that entire assessment order passed in the case of non-existing entity is null and void and hence is liable to be quashed....

ITAT Delhi held that law does not confer any power on the Assessing Officer to either withdraw or modify or substitute one assessment order passed by him earlier with another assessment order subsequently....

In present facts of the case, the Tribunal held that Assessment Order issued without DIN is null and void as it is in violation of CBDT Circular No. 19/2019 dated 1 4th August, 2019....

In the case of Brightstar Infrastructure Pvt. Ltd. vs. ACIT, the ITAT Mumbai allowed the appeal, declaring the final assessment order void due to failure to comply with mandatory procedure u/s 144C of the Income Tax Act....

Discover the case of Sohanbir Sing Vs Assessing Officer, where the ITAT Delhi ruled that failure to issue notice for reassessment cannot be remedied under Section 292B of the Income Tax Act....

PCIT Vs Anuj Bansal (Delhi High Court)Approval Under Section 153D Given Without Considering Assessment Records and Seized Material Invalid and Not Curable Under Section 292B of Income Tax Act, 1961...

Bombay High Court held that issuance of notice and all consequential proceedings in the name of a deceased assessee are null and void. Accordingly, order passed thereon is liable to be quashed and set aside....

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....

ITAT Delhi held that assessment order framed in the name of a non-existing entity is non-est and liable to be quashed. Accordingly, initiation of proceedings u/s 263 based on such assessment order is liable to be set aside....

Gujarat High Court held that if the company has ceased to exist as a result of the approved scheme of amalgamation then in that case, the jurisdictional notice issued in its name would be fundamentally illegal and without jurisdiction....