2024 (12) TMI 1692

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...., Hiten Thakkar, Ms. Jasmin Amalsadvala and Bhavesh Bhatia ORDER 1. We have heard Mr. Devvrat Singh, learned counsel for the appellant/ Revenue and Mr. Nishant Thakkar, learned counsel for the respondent/ assessee. 2. This appeal filed under Section 260-A of the Income Tax Act, 1961 is directed against an order dated 13 March 2023 passed by the Income Tax Appellate Tribunal, Mumbai Bench,....

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....xistence. However, despite such intimation, the Assessing Officer had proceeded to pass the final assessment order dated 20 February 2017 in the name of SPENI i.e. M/s. SPE Networks - India Inc. u/s. 143(3) read with Section 144(3). This order of assessment was assailed by the respondents/assessee before the CIT (A) and has succeeded before the CIT (A), on the ground that the impugned assessment o....

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....uary 2017, there was a subsequent communication dated 27 January 2017. The Tribunal observed that such factual position as pointed out by the assessee was not assailed by the department. 3. In the aforesaid circumstances, in our view, the findings, as recorded by the Tribunal in paragraph 4 rejecting the Revenue's appeal following the decision of the Supreme Court in Maruti Suzuki India Ltd....

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....e name of a non-existing entity is without jurisdiction, hence null and void ab initio. As such type of order suffers from "jurisdictional defect" and not from "procedural defect", hence same can't be cured even by section 292B, even if, the assessee has participated in the assessment proceedings." 4. We may also observe that in a recent decision of this Court in Uber India Systems (P.) Ltd....