https://www.taxtmi.com/caselaws?id=447437 The ITAT Delhi held that an assessment order passed in the name of a non-existent entity must be quashed. The appellant company had converted from a private limited company to an LLP on 22.04.2019, with proper notification to the Assessing Officer and PCIT. Despite this knowledge and all subsequent notices being replied to in the LLP's name, the Assessing Officer framed the final assessment order in the name of the non-existent private limited company. Following Supreme Court precedent in Maruti Suzuki Ltd, the ITAT upheld the CIT(A)'s decision to quash the assessment order. en-us Fri, 22 Dec 2023 00:00:00 +0530 Mon, 25 Dec 2023 10:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447437 The ITAT Delhi held that an assessment order passed in the name of a non-existent entity must be quashed. The appellant company had converted from a private limited company to an LLP on 22.04.2019, with proper notification to the Assessing Officer and PCIT. Despite this knowledge and all subsequent notices being replied to in the LLP's name, the Assessing Officer framed the final assessment order in the name of the non-existent private limited company. Following Supreme Court precedent in Maruti Suzuki Ltd, the ITAT upheld the CIT(A)'s decision to quash the assessment order. Case-Laws Income Tax Fri, 22 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447437