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ITAT, Delhi: Framing of Reassessment u/s 147 of IT Act against Non-Existing Entity Void Ab-initio - (18 Apr 2022)

DIRECT TAXATION

Income Tax Appellate Tribunal, Delhi has ruled that the re-assessment under section 147 and section 143(3) of the Income Tax Act, 1961 is not sustainable in the eye of law since the same was framed in the name of a non-existing entity.

Tags : INCOME TAX APPELLATE TRIBUNAL   SECTION 147   SECTION 143(3) OF THE INCOME TAX ACT   1961  

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