Assessment Order framed against Non-Existing Company is void ab initio: ITAT [Read Order]

Assessment order - void ab initio - ITAT - taxscan

An assessment order framed against a non-existing company is void ab initio, the Bangalore Bench of the Income Tax Appellate Tribunal (ITAT) had quashed the assessment order. The appeal is filed by the assessee against the order dated 28/12/2018 passed by DCIT, Circle – 4(1)(2), Bangalore as it is passed on a non-existing entity erstwhile…

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