No Order can be Passed in Name of Non-Existent Entity: ITAT quashes Income Tax Assessment Order [Read Order]

The Mumbai bench of ITAT invalidated the Income Tax Assessment Order, emphasizing that it cannot be issued in the name of a nonexistent entity. The dispute arose from assessing M/s. Patil Construction and Infrastructure Limited under the name of an amalgamating company, M/s. M.B. Patil Constructions Ltd., which ceased to exist post-amalgamation. \r

Despite notifications to the AO, notices were issued to the defunct entity. The tribunal, comprising Gagan Goyal and Amit Shukla, ruled that orders cannot be passed in the name of nonexistent entities, regardless of the assessee's participation. \r

As a result, the assessment order was deemed unlawful and quashed, rendering further arguments on merits moot. The assessee's appeal was upheld.