https://www.taxtmi.com/highlights?id=72240 Validity of reassessment against representative assessee - representative assessee/agent in relation to a Non-resident u/s 163 - The notice u/s. 143(2) of the Act in the name of a non-existing entity itself makes the assessment null and void. Further, the assessment made in the name of KRPL as representative assessee of MVL without a separate order u/s. 163 of the Act, makes the assessment null and void. - AT en-us Wed, 27 Sep 2023 08:32:13 +0530 Wed, 27 Sep 2023 08:32:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=72240 Validity of reassessment against representative assessee - representative assessee/agent in relation to a Non-resident u/s 163 - The notice u/s. 143(2) of the Act in the name of a non-existing entity itself makes the assessment null and void. Further, the assessment made in the name of KRPL as representative assessee of MVL without a separate order u/s. 163 of the Act, makes the assessment null and void. - AT Highlights Income Tax Wed, 27 Sep 2023 08:32:13 +0530 https://www.taxtmi.com/highlights?id=72240