BIHAR STATE ELECTRICITY BOARD,PATNA vs. INCOME TAX OFFICER, WARD 2(1), PATNA

ITA 14/PAT/2023Status: HeardITAT Patna24 September 2026AY 2012-136 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that an assessment order passed in the name of a non-existent entity is a nullity and bad in law. Such a substantive illegality cannot be cured by the assessee's participation in the proceedings.

What were the facts?

The assessee, Bihar State Electricity Board, was dissolved and succeeded by a new entity prior to the assessment proceedings. The Assessing Officer initiated proceedings under Section 154 and passed an order in the name of the dissolved entity.

What were the issues?

Whether assessment proceedings and orders passed against a dissolved entity are valid. Whether participation in proceedings by a non-existent entity can cure a substantive illegality.

Which sections of the Income-tax Act were involved?

Section 154,Section 271(1)(c),Section 292B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “PATNA” BENCH, PATNA

For Appellant: Shri A.K. Rastogi, AR
For Respondent: Shri Bharat Bhusan Garg, DR
Hearing: 25.08.2026Pronounced: 24.09.2026

Per Rajesh Kumar, AM:

This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 21.11.2022 for the AY 2012-13. 2. At the outset, the ld. Counsel for the assessee submitted that the assessee has raised additional grounds of appeal, which are extracted below:-

“1. For that the Ld. CIT(A), NFAC has erred in not quashing/annulling the proceedings u/s 154 initiated by the Assessing Officer on a non-existent entity i.e. Bihar State Electricity Board which stands dissolved way back on 01/11/2012 and was succeeded by Bihar S

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 154

All 8,676 judgments and leading authorities on Section 154 →

Recent GST High Court judgments

Search GST case law →