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2015 (9) TMI 282 - AT - Income TaxAssessment order u/s 143(3) passed in the name of non-existent company - validity of assessment - Held that:- Undisputedly and admittedly, the return was filed by STIPL amalgamating company on 30.11.2006. The AO issued notices u/s 143(2) and 142(1) of the Act in the name of amalgamating company. Subsequently, letter dated 3.10.2008 was filed before the AO during the course of assessment proceedings informing the scheme of amalgamating sanctioned by the Hon’ble High Court vide order dated 22.8.2008 and the amalgamating company i.e. STIPL ceased to exist in pursuance to filing of such order before the Registrar of Companies w.e.f. 1.4.2008. Letters dated 17.11.2009 and 24.11.09 were also filed before the AO duly disclosing the factum of amalgamation and subsequent dissolution of the amalgamating company STIPL with the amalgamated company SIEPL. However, the AO passed impugned assessment order on 30.11.09 u/s 143(3) of the Act in the name of non-existent amalgamating company viz. STIPL. The facts of the present case are quite similar to the facts and circumstances in the Spice Infotainment (2011 (8) TMI 544 - DELHI HIGH COURT) wherein their lordships held that the framing of assessment against non-existent entity/person goes to the root of the matter which is not a procedural irregularity curable u/s 292B of the Act and or any other provision but it is a jurisdictional defect because there cannot be framing of any assessment against a dead person or entity which is non-existent on the date of passing or framing assessment order. Thus the assessment order dated 30.11.09 passed u/s 143(3) in the present case in the name of non-existent amalgamating company STIPL having jurisdictional defect is not sustainable and we quash the same. - Decided in favour of assessee.
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