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

Parties Involved

Facts Summary

The appeal by the Revenue is directed against the order dated 15.12.2023 passed by the Commissioner of Income-tax (Appeals) – National Faceless Appeal Centre, Delhi, for the assessment year 2017-18. The Revenue challenged the validity of the assessment order passed in the name of Aditya Birla Telecom Limited, which was a non-existent entity on the date of the order. The assessee argued that the Assessing Officer was aware of the merger of Aditya Birla Ltd. with Vodafone Idea Ltd. and that the defect in recording the company name was a procedural defect. The Tribunal had previously held in a similar case that an assessment order passed on a non-existent entity is bad in law. The Tribunal upheld the decision of the Commissioner of Income-tax (Appeals) and dismissed the appeal.…

Legal Issues

• 1. Whether the assessment order passed on a non-existent entity is valid.

Judgment Outcome

Decided in favour of Revenue.

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