https://www.taxtmi.com/caselaws?id=357935 The tribunal allowed the Assessee's appeal, declaring the proceedings u/s 201(1) and 201(1A) of the Income Tax Act as invalid and annulled. The judgment emphasized that assessments can only be made against existing legal entities, highlighting the importance of legal status for tax assessments. en-us Wed, 14 Feb 2018 00:00:00 +0530 Tue, 03 Apr 2018 08:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357935 The tribunal allowed the Assessee's appeal, declaring the proceedings u/s 201(1) and 201(1A) of the Income Tax Act as invalid and annulled. The judgment emphasized that assessments can only be made against existing legal entities, highlighting the importance of legal status for tax assessments. Case-Laws Income Tax Wed, 14 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357935