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2013 (6) TMI 619 - AT - Income TaxValidity of assessment on a company which has been dissolved/ amalgamated - Held that:- As AO in his assessment order has noted that company had merged with M/s BS Infratech Pvt. Ltd., w.e.f. 1.4.2008. Therefore, it was very much in the knowledge of AO that the assessee was non existent. Therefore, he should have initiated the proceedings against the amalgamated company only. Moreover, the assessee has also indicated on the acknowledgements of returns that returns are being filed under protest. The CIT (A) after relying upon a number of case laws has rightly held that the assessment order passed on the appellant company was a nullity. - Against revenue.
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