https://www.taxtmi.com/caselaws?id=440395 The Tribunal found the original assessment order under Section 143(3) to be null and void as it was issued in the name of a non-existing entity. Consequently, the revision order under Section 263 was deemed invalid. The Tribunal upheld the appeal, quashing the revision order and partially allowing the appeal on other grounds raised by the assessee. en-us Thu, 01 Dec 2022 00:00:00 +0530 Tue, 18 Jul 2023 08:12:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440395 The Tribunal found the original assessment order under Section 143(3) to be null and void as it was issued in the name of a non-existing entity. Consequently, the revision order under Section 263 was deemed invalid. The Tribunal upheld the appeal, quashing the revision order and partially allowing the appeal on other grounds raised by the assessee. Case-Laws Income Tax Thu, 01 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440395