https://www.taxtmi.com/caselaws?id=268491 The Tribunal quashed the assessment orders for the assessment years 2009-10 and 2010-11 due to jurisdictional defects in framing them against non-existent entities. The Tribunal emphasized that assessments against non-existing entities are void ab initio and cannot be rectified under procedural provisions like section 292B. The Revenue's appeal for the assessment year 2009-10 was dismissed as infructuous. The judgment highlights the significance of maintaining jurisdictional accuracy in assessment proceedings and clarifies the limitations of rectification provisions in cases involving non-existent entities. en-us Mon, 23 Nov 2015 00:00:00 +0530 Thu, 26 Nov 2015 18:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268491 The Tribunal quashed the assessment orders for the assessment years 2009-10 and 2010-11 due to jurisdictional defects in framing them against non-existent entities. The Tribunal emphasized that assessments against non-existing entities are void ab initio and cannot be rectified under procedural provisions like section 292B. The Revenue's appeal for the assessment year 2009-10 was dismissed as infructuous. The judgment highlights the significance of maintaining jurisdictional accuracy in assessment proceedings and clarifies the limitations of rectification provisions in cases involving non-existent entities. Case-Laws Income Tax Mon, 23 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268491