9911796707
TMI Blog2022 (6) TMI 131X X X X Extracts X X X X X X X X Extracts X X X X ..... d by a non-jurisdictional assessing officer to a non-existent entity - HELD THAT:- A perusal of the paper book reveals that none of the aforesaid submissions and contentions have been considered by the AO - Since in the present case, the issue of jurisdiction is a mixed question of fact and law, this Court is of the view that it is necessary that the AO gives its opinion on the said issue. Accor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1. Present writ petition has been filed challenging the impugned assessment order dated 31st March, 2022 passed for the Assessment Year 2016-17 under Section 147 read with Sections 144 144B of the Income Tax Act, 1961 (for short Act ) as well as demand notice dated 31st March, 2022 issued under Section 156 imposing a demand of Rs.8,58,76,140/-. 2. Learned counsel for the Petitioner states th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that assessment against a non-existent entity is void ab initio. 3. He further states that since Gambro India has ceased to exist w.e.f 01 st April, 2015, it neither has a separate existence nor has any audited financials and consequentially no income to be assessed separately for the relevant Financial Year (FY) 2015-16. He states that the Petitioner has already filed return of income for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntrary to the judgment of the Apex Court in Mahagun Realtors (P) Ltd. (supra). 6. However, a perusal of the paper book reveals that none of the aforesaid submissions and contentions have been considered by the Assessing Officer. Since in the present case, the issue of jurisdiction is a mixed question of fact and law, this Court is of the view that it is necessary that the Assessing Officer give ..... X X X X Extracts X X X X X X X X Extracts X X X X
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