TMI Blog2019 (11) TMI 518X X X X Extracts X X X X X X X X Extracts X X X X ..... Member And Shri O.P. Kant, Accountant Member For the Assessee : Shri C.S. Aggarwal, Sr. Advocate, And Shri R.P. Mall, Advocate. For the Revenue : Ms. Pramita M. Biswas, CIT-DR ORDER PER BHAVNESH SAINI, J.M. This appeal by Revenue has been directed against the Order of the Ld. CIT(A)-28, New Delhi, Dated 27.02.2017, for the A.Y. 2009-2010, on the following grounds : 1. That the Id. CIT(A) erred in law and on facts in quashing the order of the Assessing Officer without properly appreciating the facts and circumstances of the case on account of chance of name of company from M/s Mapsa Infra Pvt. Ltd. to Mapsa Tapes Pvt. Ltd. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8377; 40,49.370/- was filed. The assessment under section 153A/143(3) of the I.T. Act, 1961 was completed vide Order Date 31.03.2016 at the total income of ₹ 10.71 crores. The assessment was passed in the name of [ M/s. Mapsa Infra Pvt., Ltd., ]. The assessee submitted before the Ld. CIT(A) that assessment has been framed in the name of M/s. Mapsa Infra Pvt., Ltd., an entity, which was non-existent on the day of passing of the Order because of the fact that such Company stood amalgamated with M/s. Mapsa Tapes (P) Ltd., vide Order of the Hon ble High Court Dated 21.09.2015 w.e.f. 01.04.2014, as such, assessment framed under section 153A/143(3) of the I.T. Act, 1961, in the name of a non-existent entity is nullity and l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ura, New Delhi-110034 (APPELLANT) (RESPONDENT) PAN No. AAFCM8120D Assessee by : Sh. C. S. Aggarwal, Sr. Adv. Revenue by : Ms. Pramita M. Biswas, CIT DR Date of Hearing : 13.08.2019 Date of Pronouncement: 04.09.2019 ORDER Per Dr. B. R. R. Kumar, Accountant Member : The present appeals have been filed by the Reveue against the orders of the Id. CIT(A)-28, New Delhi dated 27.02.2017 and 28.02.2017. 2. Since, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the course of the hearing of the appeal. 4. The brief facts of the case are as under : a) Date of search seizure operation: 20.01.2014 b) Date of issue of notice: 28.08.2015 c) Date of filing of return: 25.07.2009 (original) d) Date of Hon'ble Delhi High Court order: 21.09.2015 (amalgamation order) e) Date of intimation to AO: 18.01.2016 f) Date of completion of assessment: 31.03.2016 5. The assessee has informed the Deputy Commissioner of Income Tax, Central Circle-19, New Delhi vide letter dated 18.02.2015 which was filed on 23.02.2015 about the scheme of amalgamation to the effe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ab initio. Further, the Hon'ble Supreme Court in the case of Maruti Suzuki India Ltd. 107 Taxman 375 vide order dated July 25, 2019 held that where despite the fact that the AO was informed of the amalgamating company having ceased to exist as a result of the approved scheme of amalgamation, the jurisdictional notice issued in the earlier name in the consequent assessment conducted cannot be held to be valid. 7. Respectfully, following the ratio of the Apex Court, we hereby decline to interfere with the order of the Id. CIT (A). 8. In the result, the appeals of the Revenue are dismissed. 4. The Ld. D.R. did not dispute the above contention of the Learned Counse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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