{"id":51035,"date":"2025-02-08T16:41:51","date_gmt":"2025-02-08T11:11:51","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-cit-v-kcj-buildtech-p-ltd-2024112-itr-36-sn-delhitrib\/"},"modified":"2025-02-08T16:41:51","modified_gmt":"2025-02-08T11:11:51","slug":"dy-cit-v-kcj-buildtech-p-ltd-2024112-itr-36-sn-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-kcj-buildtech-p-ltd-2024112-itr-36-sn-delhitrib\/","title":{"rendered":"Dy. CIT v. KCJ Buildtech P. Ltd. (2024)112 ITR 36 (SN) (Delhi)(Trib)"},"content":{"rendered":"<p>Held that in spite of that, the Assessing Officer had proceeded with the assessment proceedings in the case of the assessee and finalised the assessment under section\u00a0153C\u00a0by order dated December 26, 2018. The order in the case of the assessee is not sustainable in the eyes of law since the company was not in existence at that material point of time at all. The assessment proceedings were not maintainable as the assessment order suffered from jurisdictional error. The order having admittedly being issued in the name of a non-existent company the entire proceedings were vitiated and the entire assessment proceedings initiated against the assessee\u00a0 were quashed.(AY.2012-13 to 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 153C : Assessment-Income of any other person-Search-Pendency of  proceedings-Company\u2019s name struck off from Register Of Companies-Assessing Officer had  knowledge of  name struck off-Order passed in name of non-existent company is  not sustainable-Entire proceedings is quashed.[S.153A]  <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-51035","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dh9","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51035","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=51035"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51035\/revisions"}],"predecessor-version":[{"id":51036,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51035\/revisions\/51036"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=51035"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=51035"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=51035"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}