Westlife Development Ltd vs Principal CIT

Authority: ITAT Tribunal/Court: Mumbai Date: 2016-06-24 AY: 2011-12 Section: 263, 143(3) Acts: Income Tax Act 1961 Result: Assessee Citation: 616Taxpundit81 Justices: AMIT SHUKLA JM & ASHWANI TANEJA, AM Appeal No: I.T.A. No.ITA No.688 /Mum/2016
Whether an assessment order framed in the name of a non-existent company due to amalgamation is a nullity and can be challenged in collateral proceedings under section 263 --- Held Yes; Whether the Commissioner of Income Tax has jurisdiction to revise a non-est assessment order under section 263 --- Held No.

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