2021 (9) TMI 1501

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.... P.C. : 1 The Income Tax Appellate Tribunal (ITAT) had allowed the appeal filed by respondent against the order passed by Principal Commissioner of Income Tax (CIT) under Section 263 of the Income Tax Act, 1961 (the said Act). 2 In a nutshell, the Assessing Officer had passed an order of assessment order, admittedly, against non existing entity. Against that order, CIT exercising his powers und....

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....ompany were illegal, and thus order passed under such proceedings was without jurisdiction and null and void. 3 Aggrieved by this order of ITAT this appeal has been preferred. We totally agree with the view expressed by ITAT that framing of assessment against non existing entity would go to the root of matter and was a jurisdictional defect. The assessment proceedings against non existing company....