2018 (10) TMI 2058

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...., CA. ORDER PER SHRI BHAVNESH SAINI, J.M. This appeal by Revenue has been directed against the assessment order dated 23.10.2015 passed u/s 143(3)/144C of the I.T. Act by DCIT, Circle 26(1), New Delhi, passed in pursuance to the directions of DRP-2, New Delhi dated 21.09.2015 on the following grounds: 1. "On the facts and in the circumstances of the case, the DRP-2 erred in directing AO to ....

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.... the appeal of the assessee for same AY 2011-12 in ITA No. 966/2016, vide order dated 06.07.2018 has quashed the impugned assessment order dated 23.10.2015. Copy of the order of the Tribunal is placed on record, in which the Tribunal observed that since in this case assessment has been framed on a non-existent company, therefore, it was held that such assessment is a nullity in the eyes of la....