https://www.taxtmi.com/caselaws?id=358400 The Tribunal held that an assessment order passed on a non-existent entity is null and void ab initio. The appeal filed by the dissolved company was deemed admissible as the assessment order itself was invalid. The Tribunal did not consider the additional evidence or the merits of the additions made by the Assessing Officer due to the void assessment order. Consequently, the assessment order was quashed, the appeal was allowed, and all additions made by the A.O. were deleted. The stay application was disposed of, allowing the Revenue Department to take necessary action with the Registrar of Companies. en-us Fri, 06 Apr 2018 00:00:00 +0530 Thu, 19 Jul 2018 06:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358400 The Tribunal held that an assessment order passed on a non-existent entity is null and void ab initio. The appeal filed by the dissolved company was deemed admissible as the assessment order itself was invalid. The Tribunal did not consider the additional evidence or the merits of the additions made by the Assessing Officer due to the void assessment order. Consequently, the assessment order was quashed, the appeal was allowed, and all additions made by the A.O. were deleted. The stay application was disposed of, allowing the Revenue Department to take necessary action with the Registrar of Companies. Case-Laws Income Tax Fri, 06 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358400