https://www.taxtmi.com/caselaws?id=192174 ITAT Mumbai held that an assessment order under s.143(3) dated October 24, 2013, was void as it was made in respect of a non-existing entity; an invalid order cannot create jurisdiction for revision. Consequently the Commissioner's revision under s.263 to revise that non est order was itself a nullity and was quashed. Decision rendered in favor of the assessee. en-us Fri, 24 Jun 2016 00:00:00 +0530 Tue, 02 Sep 2025 17:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192174 ITAT Mumbai held that an assessment order under s.143(3) dated October 24, 2013, was void as it was made in respect of a non-existing entity; an invalid order cannot create jurisdiction for revision. Consequently the Commissioner's revision under s.263 to revise that non est order was itself a nullity and was quashed. Decision rendered in favor of the assessee. Case-Laws Income Tax Fri, 24 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192174