https://www.taxtmi.com/caselaws?id=775689 The HC held that the assessment order against the non-existent partnership firm, which had been converted into an LLP, was void ab initio. The AO's rejection of the conversion solely due to non-intimation and lack of KYC documents was improper. The assessee had disclosed all transactions in the LLP's books and filed the relevant Return of Income. Relying on SC precedent, the court found the assessment order untenable as it was made against a non-existent entity. en-us Tue, 08 Jul 2025 00:00:00 +0530 Sat, 26 Jul 2025 14:00:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775689 The HC held that the assessment order against the non-existent partnership firm, which had been converted into an LLP, was void ab initio. The AO's rejection of the conversion solely due to non-intimation and lack of KYC documents was improper. The assessee had disclosed all transactions in the LLP's books and filed the relevant Return of Income. Relying on SC precedent, the court found the assessment order untenable as it was made against a non-existent entity. Case-Laws Income Tax Tue, 08 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775689