[aaykarbhavan] Mistake of issuing block assessment notice on non-existent entity couldn't be cured by resorting to sec. 292B

 

Mistake of issuing block assessment notice on non-existent entity couldn't be cured by resorting to sec. 292B

August 10, 2015[2015] 59 taxmann.com 470 (Delhi)/[2015] 372 ITR 386 (Delhi)(MAG.)

IT : Where subsequent to search Assessing Officer issued notice under section 153C to assessee-company as by that time assessee was already amalgamated into another company, as completion of assessment in respect of a non-existent company was a nullity and also same could not be cured under section 292B

Regards

Prarthana Jalan

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Posted by: Prarthana Jalan <prarthanajalan@ymail.com>

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