Assessment order passed under section 143(3) in the name of a non-existent entity is legally invalid and liable to be quashed
Assessment order passed under section 143(3) in the name of a non-existent entity is legally invalid and liable to be quashed Issue Whether an assessment order passed under section 143(3) of the Income-tax Act, 1961 (corresponding to section 270 of the Income-tax Act, 2025) in the name of an erstwhile partnership firm—after it had ceased… Read More »