https://www.taxtmi.com/caselaws?id=415691 The Tribunal upheld the decision of the Ld. CIT(A), ruling that the assessment order made in the name of a non-existent company was void and not curable under section 292B of the Income-tax Act. The Revenue's appeal was dismissed as the Assessing Officer failed to comply with directions under section 264, repeating the error and rendering the assessment invalid. The assessment order was quashed due to being issued in the name of a non-existent entity, with no legal infirmity found in the Ld. CIT(A)'s findings. en-us Thu, 09 Dec 2021 00:00:00 +0530 Sat, 11 Dec 2021 09:27:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415691 The Tribunal upheld the decision of the Ld. CIT(A), ruling that the assessment order made in the name of a non-existent company was void and not curable under section 292B of the Income-tax Act. The Revenue's appeal was dismissed as the Assessing Officer failed to comply with directions under section 264, repeating the error and rendering the assessment invalid. The assessment order was quashed due to being issued in the name of a non-existent entity, with no legal infirmity found in the Ld. CIT(A)'s findings. Case-Laws Income Tax Thu, 09 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415691