Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights November 2023 Year 2023 This

Revision u/s 263 against non-existence entity - two consecutive ...


Illegal Revisionary Order Against Non-Existent Entity Invalidates Subsequent Proceedings in Second Revision Round.

November 10, 2023

Case Laws     Income Tax     AT

Revision u/s 263 against non-existence entity - two consecutive revision proceedings - When the original revisionary order was itself illegal and without jurisdiction, the same cannot be give rise any valid collateral proceedings in the second round as well. - AT

View Source

 


 

You may also like:

  1. Validity of reassessment proceedings against non-existent entities or amalgamating companies. The key points are: 1) Initiating or continuing proceedings against a...

  2. Notices/endorsement in Form GST DRC-01 issued to a non-existent entity set aside. Proceedings initiated through show cause notices/endorsement quashed. Respondents at...

  3. Reassessment proceedings against non existent entity - amalgamated company - Mere activation of PAN number may not give a right to the respondents to issue notice to a...

  4. Validity of assessment - the assessment order passed in the name of non-existent entity is invalid and subsequent proceedings arising there from are vitiated

  5. Reopening of assessment post amalgamation process - Mere activation of PAN number may not give a right to the revenue to issue notice to a non-existent entity....

  6. Validity of reopening of assessment - notice against non existent entity / amalgamated company - Notices issued.

  7. The High Court held that the reopening notice issued u/s 148 against a non-existent entity, i.e., the amalgamating company that had ceased to exist due to an approved...

  8. Reassessment proceedings issued in the name of a non-existent entity - amalgamation of a company - The stand of the revenue that the reassessment was justified in view...

  9. The High Court addressed the validity of a show cause notice (SCN) and final order issued against a non-existent entity, the rectification of procedural defects, and the...

  10. Validity of assessment against non existent company - amalgamation proceedings concluded - the assessment order passed on a non-existent Company is bad in law, inasmuch...

  11. Respondent M/s Vedanta Limited [Vedanta] is the resultant entity after M/s Cairn India Limited [Cairn] amalgamated with it. The TPO and AO inadvertently made the draft...

  12. Validity of Order passed against a non-existent entity - The Appellate Tribunal's decision revolves around the critical legal principle that an assessment order issued...

  13. Validity of assessment order passed in the name of non-existent entity - merger - amalgamated company - Mere fact that the assessee has participated in the proceedings...

  14. Notice u/s 148 issued to a non-existent entity due to merger. ITAT held such notice illegal, invalid and non-est as per Bombay HC in Uber India Systems Pvt. Ltd. Despite...

  15. Validity of the draft assessment order issued in the name of non-existent entity - TP adjustment - arm’s-length price u/s 92CA - once the draft assessment order and...

 

Quick Updates:Latest Updates