https://www.taxtmi.com/caselaws?id=378243 The Tribunal quashed the assessment order against a non-existing entity, citing it as a jurisdictional defect. The application under Rule 27 was upheld, challenging the assessment process. The Tribunal emphasized that Section 292B of the Income Tax Act did not apply to such cases, as jurisdictional defects cannot be cured by it. Consequently, the revenue's appeal was dismissed, and the order was issued on 03.01.2019. en-us Thu, 03 Jan 2019 00:00:00 +0530 Thu, 11 Apr 2019 18:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378243 The Tribunal quashed the assessment order against a non-existing entity, citing it as a jurisdictional defect. The application under Rule 27 was upheld, challenging the assessment process. The Tribunal emphasized that Section 292B of the Income Tax Act did not apply to such cases, as jurisdictional defects cannot be cured by it. Consequently, the revenue's appeal was dismissed, and the order was issued on 03.01.2019. Case-Laws Income Tax Thu, 03 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378243