Register Daily Newsletters My Bookmarks My Queries (D. Forum) My Replies (D. Forum) My Articles My Inbox (PM) Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    The Appellate Authority for Advance Ruling in...     TaxTMI    The Rajasthan High Court addressed the issue of...     TaxTMI    The Delhi High Court dismissed an appeal due to...     TaxTMI    The case concerns the classification of services...     TaxTMI    The Securities and Exchange Board of India (SEBI)...     TaxTMI    The communication announces the migration of CBIC...     TaxTMI    The High Court considered the challenge to...     TaxTMI    The Advance Ruling Authority (AAR) addressed the...     TaxTMI    The High Court addressed a case involving the...     TaxTMI    The High Court held that initiating tax assessment...     TaxTMI    The High Court considered a case u/s 129 of CGST...     TaxTMI    The case involved a dispute regarding the demand of...     TaxTMI    The case involved denial of exemption u/s 11 due to...     TaxTMI    The High Court considered a case involving income...     TaxTMI    The petitioner sought direction for acceptance of...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights December 2013 Year 2013 This

The assessment on a company which has been dissolved by ...

Case Laws     Income Tax

December 24, 2013

The assessment on a company which has been dissolved by amalgamation u/s 391 and 394 of the Companies Act, 1956 is invalid - Provisions of Section 292B of the Act are not applicable in such a case - AT

View Source

 

← Previous Next →

 

You may also like:

  1. Assessment on amalgamated company – Assessment on a company which has been dissolved by amalgamation u/s 391 and 394 of the Companies Act, 1956 is invalid - AT

  2. Validity of proceedings u/s 153C of the Act – assessment on a company which has been dissolved by amalgamation u/s. 391 and 394 of the Companies Act, 1956 is invalid. - AT

  3. Stock Transfer - merger and amalgamation done under Section 391 and 394 of the Indian Companies Act - In the present case the predecessor Company/transferor Company have...

  4. Validity of assessment proceedings - Assessment on Amalgamated company - Assessment on a company which has been dissolved and struck off the register of companies u/s...

  5. Validity of Assessment order against the Company dissolved u/s 560(5) of the Companies Act - appellant-company was struck off from the Register of Companies and stood...

  6. Tenancy - Petitioner Company did not vacate tenanted premises even after amalgamation - once the company stood dissolved the tenancy would automatically perish - Order...

  7. The High Court held that initiating tax assessment u/s CGST Act against a dissolved company is a jurisdictional defect, not a procedural one. Once a company is dissolved...

  8. Assessment against a company which was non-existent is invalid - AT

  9. Assessment on a company which has been dissolved and struck off the register of companies u/s 560 of the Companies Act,1956, is invalid, even though the company...

  10. Validity of assessment order - Amalgamation - transfer pricing order u/s. 92CA(3) was passed against non-est (amalgamated) company - assessment order though passed in...

  11. Amalgamations - Locus Standi - The creditors of the transferee Company would have no right to intervene in the petition filed by the transferor Company under Section 391...

  12. Application for scheme of amalgamation under Section 394 of the Companies Act,1956 - Evading capital gains tax - Evading income tax - The Regional Director prays that...

  13. Assessment against non existent company [company merged] - assessment in the hands of the successor - Whatever action has done in the past by their share applicants...

  14. Assessment order passed against non-existent company - Merger of company as per the scheme of Amalgamation into other company - Since the assessee company ceased to be...

  15. Validity of assessment on a company which has been dissolved/ amalgamated - assessment order passed on the appellant company was a nullity - AT

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
F: Notice received Service tax on labour supply
F: DELAY IN REFLECTING IN GSTR-2A (FY 2019-20)
F: GST LEVIABLE ON ARBITRATION AWARD
F: Rule 86B under CGST Act
F: EXPORT OF GOODS
C: Foreign Exchange Management (Overseas Investment) Directions, 2022 - I...
C: Customs duty on Display Assembly of a cellular mobile phone
A: NAVIGATING THE LABYRINTH : UNDERSTANDING GAAR AND ITS IMPACT ON TAX AV...
A: HC grants stay on Demand Order wherein Validity of Extension Notificat...
A: Statutory Due Dates- June Compliance Calendar 2024
A: UNIT HOLDERS’ NOMINEE DIRECTOR UNDER SEBI (REIT) REGULATIONS, 2014
H: Mismatch between the GSTR 3B return and the GSTR 1 statement: Court fi...
H: Violation of fairness: Petitioner's explanations ignored. Discrepancie...
H: Extension of time for tax assessment or notice issuance. Order passed ...
H: High Court ruled against alleged excess input tax credit claim due to ...
H: Validity of summoning order under Benami Act by Special Court in Luckn...
H: Corpus donation: The tribunal ruled that the amended provision of sect...
H: Assessment u/s 153A: Approval u/s 153D granted mechanically without du...
H: Taxpayer claimed refund for excess taxes due to discrepancy in TDS & A...
H: Appellant granted right to collect toll considered intangible asset el...
H: Reassessment against dissolved company turned LLP is invalid. Dead per...
H: Loss from selling shares on stock exchange can be set off against long...
H: ITAT ruled in favor of assessee on disallowance of contractor payments...
H: Revision u/s 263: ITAT ruled in favor of the assessee on eligibility f...
H: Bonus shares received by a shareholder are not considered as dividend ...
H: Assessee not penalized for inaccurate income details as taxes were pai...
N: Enabling provisions for import of inputs that are subjected to mandato...
C: Uploading of KYC information by KYC Registration Agencies (KRAs) to Ce...
T: Navigating Section 43B: Supreme Court Decision on Unutilised MODVAT Cr...
T: Failure to deduct TDS and Disallowance of expenses: Supreme Court Clar...