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2017 (7) TMI 1045 - ITAT DELHIAssessment against non existent companies - assessment framed by the Assessing Officer on the amalgamating company - Held that:- It is clearly decided in the earlier assessment year i.e. 2011-12 in assessee’s own case that the notice issued u/s 143(2)/142(1) is void ab initio. The amalgamating company i.e. M/s. Suzuki Powertrain India Ltd. was not in existence on the date of passing Assessment Order. Hence, the Assessment proceedings as well as the Assessment order itself are not valid. The assessment order for Assessment Year 2012-13 is set aside. Appeal of the assessee is allowed.
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