https://www.taxtmi.com/caselaws?id=427778 The High Court found in favor of the appellant regarding the validity of an assessment order passed on a non-existent company, emphasizing the importance of certainty in tax litigation. The Court upheld the appellant's argument, citing legal precedents and the need for accurate identification in tax proceedings. Additionally, the Court allowed the appeal on the justification of remitting the matter back for a fresh order despite the time limit expiring, emphasizing adherence to established procedures and promoting certainty in tax matters. The substantial questions of law were answered in favor of the assessee against the revenue. en-us Mon, 01 Aug 2022 00:00:00 +0530 Thu, 15 Sep 2022 09:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427778 The High Court found in favor of the appellant regarding the validity of an assessment order passed on a non-existent company, emphasizing the importance of certainty in tax litigation. The Court upheld the appellant's argument, citing legal precedents and the need for accurate identification in tax proceedings. Additionally, the Court allowed the appeal on the justification of remitting the matter back for a fresh order despite the time limit expiring, emphasizing adherence to established procedures and promoting certainty in tax matters. The substantial questions of law were answered in favor of the assessee against the revenue. Case-Laws Income Tax Mon, 01 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427778