https://www.taxtmi.com/caselaws?id=434336 The appellant successfully challenged the assessment order for Assessment Years 2018-19 and 2019-20 due to being passed on a non-existing entity, leading to the allowance of both appeals. The bench emphasized the void nature of assessment orders on non-existing entities and the importance of complying with specific directions, ultimately declaring the assessment order unsustainable. The stay applications were dismissed, underscoring the significance of legal principles and consistency in tax litigation. en-us Mon, 20 Feb 2023 00:00:00 +0530 Tue, 21 Feb 2023 14:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434336 The appellant successfully challenged the assessment order for Assessment Years 2018-19 and 2019-20 due to being passed on a non-existing entity, leading to the allowance of both appeals. The bench emphasized the void nature of assessment orders on non-existing entities and the importance of complying with specific directions, ultimately declaring the assessment order unsustainable. The stay applications were dismissed, underscoring the significance of legal principles and consistency in tax litigation. Case-Laws Income Tax Mon, 20 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434336