Supreme Court tells Parsvnath Developers to Comply with Haryana RERA Orders or Face Jail  ||  Supreme Court: Article 142 Cannot Override a Concluded and Acted-Upon Settlement Between Parties  ||  SC Grants One-Time Relief, Allows Law Students to Take Exams Despite Attendance Shortage  ||  SC Grants One-Time Relief, Allows Law Students to Take Exams Despite Attendance Shortage  ||  Supreme Court: Murder Inside a Vehicle Does Not Qualify For Motor Accident Compensation  ||  Supreme Court: Section 50 NDPS Act Inapplicable to Recovery from Articles Carried by Accused  ||  J&K&L High Court: Death of Sole Accused Brings Disproportionate Assets Attachment Case to an End  ||  Calcutta High Court: Child Marriage Allegation Alone Cannot Justify Ordering a POCSO FIR  ||  Calcutta High Court: Trial Courts Can't Compel Mediation in Mutual Consent Divorce Cases  ||  Kerala High Court Orders DGP to Set Up Special Squads Across Districts for Hit-and-Run Cases    

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  

Share :        

Disclaimer | Copyright 2026 - All Rights Reserved