Held that since the assessment order has been passed in the name of a non-existing company despite being informed by the assessee to the AO of its merger with the assessee, the order passed by the AO is void ab initio. AY. 2013-14, 2014-15)
Kumar Urban Development (P) Ltd. v. DCIT (2025) 237 TTJ 881 (Pune) (Trib)
S. 143(3): Assessment-Non-existing entity-Intimated the AO of the merger-Prior to the insertion of S. 170A w.e.f. 1st April, 2022, there was no provision enabling the filing of a modified return-The order passed by the AO is void ab initio. [S.170A]
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