https://www.taxtmi.com/caselaws?id=353078 The Tribunal held that the assessment order on a non-existent entity was null and void, rendering the revisionary proceedings invalid. The revision order under Section 263 was quashed, and the appeal of the assessee was allowed on jurisdictional grounds. Other issues raised were not addressed due to the jurisdictional ruling. en-us Thu, 21 Dec 2017 00:00:00 +0530 Wed, 27 Dec 2017 10:16:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353078 The Tribunal held that the assessment order on a non-existent entity was null and void, rendering the revisionary proceedings invalid. The revision order under Section 263 was quashed, and the appeal of the assessee was allowed on jurisdictional grounds. Other issues raised were not addressed due to the jurisdictional ruling. Case-Laws Income Tax Thu, 21 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353078