https://www.taxtmi.com/caselaws?id=418029 The Tribunal set aside the reassessment order due to the non-existence of the company at the time of assessment. Despite the appellant's participation in the proceedings, the assessment made in the name of the non-existent company was deemed invalid. Citing legal precedents and emphasizing jurisdictional correctness, the Tribunal quashed the assessment order, highlighting the importance of consistency in tax litigation. The decision rendered other grounds on merits academic, ultimately allowing the appeal on the legal issue raised regarding the invalid assessment on a non-existent entity. en-us Mon, 31 Jan 2022 00:00:00 +0530 Mon, 07 Feb 2022 08:13:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418029 The Tribunal set aside the reassessment order due to the non-existence of the company at the time of assessment. Despite the appellant's participation in the proceedings, the assessment made in the name of the non-existent company was deemed invalid. Citing legal precedents and emphasizing jurisdictional correctness, the Tribunal quashed the assessment order, highlighting the importance of consistency in tax litigation. The decision rendered other grounds on merits academic, ultimately allowing the appeal on the legal issue raised regarding the invalid assessment on a non-existent entity. Case-Laws Income Tax Mon, 31 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418029