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RU
Assessment Quashed for Being Passed on a Non-Existent Amalgamated Entity
['Ca Ajay Kumar Agrawal']
taxguruin
Kadimi Special Steels Private Limited Vs ACIT (ITAT Delhi)Summary: The Delhi Bench of the ITAT quashed the final assessment orders for assessment years 2017-18 and 2018-19 on the ground that they were passed in the name of a non-existent entity.
Accordingly, the impugned assessment order was quashed in its entirety, Ground No.
Full OrderThe captioned appeals are filed by the Assessee against the Final Assessment Orders dated 22/07/2022 passed u/s 143(3) r.w.
4298 of 2019), sought for quashing the Final Assessment Order.
Accordingly impugned assessment order is hereby quashed and the Ground No.