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The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has held that an assessment order passed in the name of a non-existent entity is void ab initio.The bench of Saktijit Dey (Vice President) and.

Sachit jollyInternational corporation india ltdDelhi benchIncome tax appellate tribunalSaktijit deyVice presidentAccountant memberBoeing international corporation indiaBoeing indiaAssessing officerBoeing international corporation india ltdFor appellantAssessment orderNon existentVoid ab initio