{"id":62820,"date":"2026-07-30T10:27:56","date_gmt":"2026-07-30T04:57:56","guid":{"rendered":"https:\/\/itatonline.org\/digest\/star-india-pvt-ltd-v-asst-cit-2025-129-itr-94-mum-trib\/"},"modified":"2026-07-30T10:27:56","modified_gmt":"2026-07-30T04:57:56","slug":"star-india-pvt-ltd-v-asst-cit-2025-129-itr-94-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/star-india-pvt-ltd-v-asst-cit-2025-129-itr-94-mum-trib\/","title":{"rendered":"Star India Pvt. Ltd. v. Asst. CIT (2025) 129 ITR 94 (Mum.)(Trib.)"},"content":{"rendered":"<p>After amalgamation, the assessee filed the original as well as the revised return in the name of the amalgamating company, which had ceased to exist. The Assessing Officer framed the assessment in the name of the non-existent entity. The Tribunal held that a return filed in the name of a non-existent person is non est and does not constitute a defect curable under section 139(9). Consequently, the assessment framed in the name of the non-existent company was also invalid and was rightly quashed. (AY. 2014-15).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 143(3): Assessment-Return filed in name of the amalgamating company after amalgamation-Return non est-Assessment in the name of a non-existent entity also invalid. [S. 139(9)]<\/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-62820","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gle","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62820","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=62820"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62820\/revisions"}],"predecessor-version":[{"id":62821,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62820\/revisions\/62821"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=62820"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=62820"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=62820"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}