CAPCO FINANCE AND INVESTMENT PRIVATE LIMITED,MUMBAI vs. ITO WARD 15 1 1 MUMBAI, MUMBAI

In the result appeal filed by the assessee stands allowed on\nthe legal issue raised in ground number 2(d)

271F,\nI.T.A. No. 2421/Mum/2022 both_dtd. 16-12-2022, on non-existent\ncompany as bad in law for the immediate previous year (AY 2011-12),\nthen the assessment order for next assessment year will have same\nfate and does not survive.\n(d) On the facts and circumstances of the case an in law the Id. CIT(A)\nought