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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