{"id":62067,"date":"2026-07-13T12:08:52","date_gmt":"2026-07-13T06:38:52","guid":{"rendered":"https:\/\/itatonline.org\/digest\/kumar-urban-development-p-ltd-v-dcit-2025-237-ttj-881-pune-trib-2\/"},"modified":"2026-07-13T12:08:52","modified_gmt":"2026-07-13T06:38:52","slug":"kumar-urban-development-p-ltd-v-dcit-2025-237-ttj-881-pune-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/kumar-urban-development-p-ltd-v-dcit-2025-237-ttj-881-pune-trib-2\/","title":{"rendered":"Kumar Urban Development (P) Ltd. v. DCIT (2025) 237 TTJ 881 (Pune) (Trib)"},"content":{"rendered":"<p>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,\u00a0 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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]<\/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_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-62067","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-g95","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62067","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=62067"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62067\/revisions"}],"predecessor-version":[{"id":62068,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62067\/revisions\/62068"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=62067"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=62067"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=62067"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}