https://www.taxtmi.com/caselaws?id=462663 ITAT Mumbai held that assessment orders passed under section 143(3) read with section 144C(3) against non-existing entities are null and void ab initio due to jurisdictional defects. Following Supreme Court precedent in Maruti Suzuki India Ltd., the tribunal ruled that such orders cannot be cured under section 292B, even if the assessee participated in proceedings. The jurisdictional defect renders the assessment without legal authority, distinguishing it from mere procedural defects. Revenue's appeal was dismissed. en-us Mon, 13 Mar 2023 00:00:00 +0530 Tue, 08 Jul 2025 18:56:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462663 ITAT Mumbai held that assessment orders passed under section 143(3) read with section 144C(3) against non-existing entities are null and void ab initio due to jurisdictional defects. Following Supreme Court precedent in Maruti Suzuki India Ltd., the tribunal ruled that such orders cannot be cured under section 292B, even if the assessee participated in proceedings. The jurisdictional defect renders the assessment without legal authority, distinguishing it from mere procedural defects. Revenue's appeal was dismissed. Case-Laws Income Tax Mon, 13 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462663