https://www.taxtmi.com/caselaws?id=380431 Proceedings initiated against a non-existent entity are void, so assessment framed after conversion of a company into an LLP could not stand; the Assessing Officer may proceed against the successor LLP in accordance with law under section 170. Search-related additions under section 153A, where incriminating material existed and the relevant assessments had not abated, were not examined on merits by the first appellate authority and were therefore restored to the Assessing Officer for de novo consideration after giving adequate opportunity of hearing. The matters concerning share application money or premium, unexplained investment, and disallowance under section 14A read with rule 8D were remitted for fresh adjudication. en-us Fri, 17 May 2019 00:00:00 +0530 Mon, 20 May 2019 10:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380431 Proceedings initiated against a non-existent entity are void, so assessment framed after conversion of a company into an LLP could not stand; the Assessing Officer may proceed against the successor LLP in accordance with law under section 170. Search-related additions under section 153A, where incriminating material existed and the relevant assessments had not abated, were not examined on merits by the first appellate authority and were therefore restored to the Assessing Officer for de novo consideration after giving adequate opportunity of hearing. The matters concerning share application money or premium, unexplained investment, and disallowance under section 14A read with rule 8D were remitted for fresh adjudication. Case-Laws Income Tax Fri, 17 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380431