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2017 (4) TMI 1339 - AT - Income TaxValidity of assessment - framing an assessment against the appellant company which ceased to exist, consequent to the order of merger - Held that:- Undisputedly notice was issued u/s. 143(2) on 31.07.2012 and till then, there is nothing on record to establish that the fact of merger was brought to the notice of AO. The assessment was completed on 27.03.2015 and in the assessment order, the AO has mentioned against the name of assessee as M/s. GE Medical Systems (India) Pvt. Ltd. (Since merged with M/s. Wipro GE Healthcare Pvt Ltd.), meaning thereby that during the assessment proceedings, these facts were brought to the notice of the AO. While passing the order, the DRP has also passed the order though in the name of merged company i.e., M/s. Wipro GE Healthcare Pvt Ltd., but the PAN No. is of the erstwhile company i.e., M/s. GE Medical Systems (India) Pvt. Ltd. Despite this defect in the order of DRP with regard to PAN No., the assessee has not pointed out these facts to the AO and the AO has committed the same mistake by mentioning the PAN No. of erstwhile company. Thus complete facts were not brought to the notice of AO at the time of completion of assessment as nothing has been placed on record by the assessee to demonstrate that assessee has furnished the name of the merged company along with their PAN No - for the mistake in the assessment order, the AO alone cannot be held responsible and the assessee is also equally responsible for it - set aside the order of the AO and restore the matter to his file with a direction to pass appropriate order in the name of merged company against its PAN No. - Decided in favour of assessee for statistical purposes.
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