https://www.taxtmi.com/caselaws?id=402069 The Tribunal allowed the appeals of the assessee, canceling all five assessment orders passed by the AO under Section 143(3)/153A for the AYs 2011-12, 2012-13, and 2013-14. The assessments were deemed invalid as they were made in the names of non-existent entities, rendering them void ab initio. Other issues raised became academic, and stay applications were dismissed. The decision was based on established legal principles and prior judicial precedents, leading to the favorable outcome for the assessee. en-us Wed, 16 Dec 2020 00:00:00 +0530 Wed, 23 Dec 2020 15:08:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402069 The Tribunal allowed the appeals of the assessee, canceling all five assessment orders passed by the AO under Section 143(3)/153A for the AYs 2011-12, 2012-13, and 2013-14. The assessments were deemed invalid as they were made in the names of non-existent entities, rendering them void ab initio. Other issues raised became academic, and stay applications were dismissed. The decision was based on established legal principles and prior judicial precedents, leading to the favorable outcome for the assessee. Case-Laws Income Tax Wed, 16 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402069