https://www.taxtmi.com/caselaws?id=404746 The Tribunal allowed the appeal in ITA No. 556/DEL/2018, as the assessment order was declared void ab initio for being in the name of a non-existent entity post-merger. The decision highlighted the importance of jurisdictional accuracy and adherence to legal procedures in assessment matters, emphasizing timely justice delivery. Transfer Pricing adjustments and disallowance under section 14A were not addressed due to the void assessment. The Tribunal dismissed the CIT-DR's adjournment request, noting the public nature of NCLT orders and the revenue's awareness of the jurisdictional challenge. en-us Mon, 22 Feb 2021 00:00:00 +0530 Fri, 20 Feb 2026 17:20:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404746 The Tribunal allowed the appeal in ITA No. 556/DEL/2018, as the assessment order was declared void ab initio for being in the name of a non-existent entity post-merger. The decision highlighted the importance of jurisdictional accuracy and adherence to legal procedures in assessment matters, emphasizing timely justice delivery. Transfer Pricing adjustments and disallowance under section 14A were not addressed due to the void assessment. The Tribunal dismissed the CIT-DR's adjournment request, noting the public nature of NCLT orders and the revenue's awareness of the jurisdictional challenge. Case-Laws Income Tax Mon, 22 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404746