#Nullity

The ITAT Patna held that an assessment against a dissolved entity is a legal nullity and quashed the Section 154 penalty order. It clarifies that tax authorities cannot proceed against non-existent bodies, shielding successors and assessees from void demands.

MP High Court rules that a waqf notification issued without complying with the mandatory survey requirement under Section 4 of the Waqf Act, 1995 is null and void from inception. The judgment underscores statutory compliance as a precondition for valid waqf declarations, impacting property disputes involving waqf boards.