Allahabad HC: Police Report in Non-Cognizable Offence is a Complaint; Accused Must Be Heard First  ||  Kerala HC: Hospitals Must Display Rates and Cannot Deny Emergency Care For Lack of Advance Payment  ||  Orissa HC: Convict’s Refusal to Appeal Through Legal Aid Must be Recorded in Writing  ||  SC Halts Deer Translocation From Delhi’s AN Jha Park And Orders a Probe into DDA Negligence  ||  Supreme Court: The Growing Trend of Succeeding Benches Overturning Earlier Judgments is Troubling  ||  SC: Administrative Orders Must be Based on Stated Reasons and Cannot Add New Grounds Later  ||  HP HC: Mixing Contraband Pouches Before Sampling Raises Serious Doubts About Accused's Possession  ||  Bombay HC: Drug Names Using International Non-Proprietary Names Cannot be Monopolized  ||  Delhi High Court: Assets From Illegal Cricket Betting are Proceeds of Crime Attachable by ED  ||  Delhi HC: Extension to Issue SCN U/S 110 of The Customs Act Must be Granted Before Six Months Expire    

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 2025 - All Rights Reserved