https://www.taxtmi.com/caselaws?id=435337 The court quashed the assessment order, demand notice, and penalty notice issued in the name of the non-existent Inox Renewables Limited for the Assessment Year 2018-2019. It held that assessments against non-existent entities are void ab initio and cannot be cured under Section 292B of the Income Tax Act. The court allowed authorities to take actions against the amalgamated company if lawful. en-us Tue, 31 Jan 2023 00:00:00 +0530 Mon, 26 Jun 2023 18:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435337 The court quashed the assessment order, demand notice, and penalty notice issued in the name of the non-existent Inox Renewables Limited for the Assessment Year 2018-2019. It held that assessments against non-existent entities are void ab initio and cannot be cured under Section 292B of the Income Tax Act. The court allowed authorities to take actions against the amalgamated company if lawful. Case-Laws Income Tax Tue, 31 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435337