2019 (9) TMI 1285

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....essee by: Sh. C. S. Aggarwal, Sr. Adv. Revenue by: Ms. Pramita M. Biswas, CIT DR ORDER Dr. B. R. R. Kumar,  The present appeals have been filed by the Reveue against the orders of the ld. CIT(A)-28, New Delhi dated 27.02.2017 and 28.02.2017.   2. Since, the issues involved in all these appeals are common, they were heard together and are being disposed off by common order.....

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....f bogus share capital without properly appreciating the facts and circumstance of the case.   4. That the Ld. CIT(A) erred in law and on facts in deleting the addition of Rs. 10,56,600/- made on account of unaccounted commission paid without properly appreciating the facts and circumstance of the case.   5. (a) The order of the CIT(Appeals) is erroneous and not tenable ....

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....ut the scheme of amalgamation to the effect that the assessee company M/s Mapsa Logistics Pvt. Ltd. has been amalgamated with Mapsa Tapes Pvt. Ltd. The ld. DR argued that in response to the notice issued u/s 153A of the Act, Mapsa Logistics Pvt. Ltd. had filed the return and hence the AO has rightly completed the assessment in the name of Mapsa Logistics Pvt. Ltd. The ld. AR on the other hand argu....

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....(P) Ltd vs. ACIT in W.P.(C) 3174/2015 dated 9.01.2017, and it has been held that framing order in the name of non-existent entity is not a procedural defect curable under section 292B of the Act or under any other provision of the Act but it is a jurisdictional defect and hence any order passed in the name of non-existing person is void ab initio.   7. Further, the Hon'ble Supreme Court in....