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2019 (6) TMI 392 - AT - Income TaxValidity of assessment in the name of non-existent entity - Scheme of merger conceived - company ceased to exist consequent to merger scheme adopted - notice in the name of company merged - HELD THAT:- We find merit in ground No.1 raised by assessee challenging validity of assessment in the name of non-existent entity. Thus, assessments order dated 27.03.2015 in the name of erstwhile “Amdocs Business Services Private Limited” is invalid and without jurisdiction as the said company had ceased to exist on the date of assessment order. The assessment order passed in the name of non-existent entity i.e. “Amdocs Business Services Private Limited” is invalid and subsequent proceedings arising there from are vitiated. Hence, ground No.1 raised in appeal by the assessee is allowed.
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