Bihar State Electricity Board vs. Income Tax Officer

Parties Involved

Facts Summary

The assessee, Bihar State Electricity Board, has appealed against the order of the National Faceless Appeal Centre, Delhi, dated 21.11.2022, for the Assessment Year 2012-13. The assessee claims that the order was passed in the name of a non-existent entity as the Bihar State Electricity Board was dissolved on 01/11/2012 and succeeded by Bihar State Power (Holding) Co. Ltd. The assessee argues that the order passed in the name of a non-existent entity is null and void. The assessee further contends that the Assessing Officer erred in not quashing the proceedings initiated under section 154 of the Act. The assessee cites the Supreme Court's decision in the case of Principal Commissioner of Income Tax, New Delhi vs. Maruti Suzuki India Ltd. to support their argument.…

Legal Issues

• 1. Whether the assessment framed in the name of a non-existent company is valid or suffers from the vice of illegality?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

Similar Judgements

• Man Energy Solutions India Pvt. Ltd. (Previously known as MAN Diesel and Turbo India Pvt. Ltd.) vs. ITO

  Ahmedabad bench

• International Hospital Ltd. Vs. Income Tax Officer

  Delhi Bench benchAY 2013-14Allowed

• Mina Wood Industries vs. The Income Tax Officer

  Cochin bench

• Dell International Services India Private Limited (as successor to 'EMC IT Solutions India Pvt. Ltd.') vs. The Deputy Commissioner of Income-tax, TDS Circle – 1(1), Bangalore

  Bangalore bench

• Dy. CIT-5(2)(1) vs. Vodafone Idea Ltd.

  Mumbai bench

• ACIT, Delhi Vs. Cardio Technovention

  Delhi Bench benchAY 2010-11Dismissed