https://www.taxtmi.com/caselaws?id=325535 The Appellate Tribunal held that passing an order in the name of a non-existent entity constitutes a jurisdictional defect, rendering the order invalid. The Tribunal emphasized that such a defect cannot be cured by procedural provisions and must be considered void ab initio. The decision was made in line with legal precedents and the specific provisions of the Income Tax Act, leading to the allowance of the assessee's appeal. en-us Wed, 13 Jan 2016 00:00:00 +0530 Sat, 30 Apr 2016 12:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325535 The Appellate Tribunal held that passing an order in the name of a non-existent entity constitutes a jurisdictional defect, rendering the order invalid. The Tribunal emphasized that such a defect cannot be cured by procedural provisions and must be considered void ab initio. The decision was made in line with legal precedents and the specific provisions of the Income Tax Act, leading to the allowance of the assessee's appeal. Case-Laws Income Tax Wed, 13 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325535