https://www.taxtmi.com/caselaws?id=361083 The Tribunal upheld the decision annulling the re-assessment proceedings due to the notice under section 148 being issued to a non-existent entity, following the Delhi High Court's precedent. The addition made in the re-assessment order was deemed invalid. The Revenue's appeal was dismissed, and the assessee's cross-objection was allowed. en-us Fri, 25 May 2018 00:00:00 +0530 Mon, 28 May 2018 10:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361083 The Tribunal upheld the decision annulling the re-assessment proceedings due to the notice under section 148 being issued to a non-existent entity, following the Delhi High Court's precedent. The addition made in the re-assessment order was deemed invalid. The Revenue's appeal was dismissed, and the assessee's cross-objection was allowed. Case-Laws Income Tax Fri, 25 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361083