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2015 (11) TMI 1300 - AT - Income TaxAssessment order u/s 144C on amalgamating company - assessment against non-existent entity/person - Held that:- In the light of the ratio of the judgment of Hon'ble High Court in the case of Spice (2011 (8) TMI 544 - DELHI HIGH COURT ), when we analyze the facts and circumstances of the present case, we clearly observe that undisputedly and admittedly, the return was filed by amalgamating company on 26.9.2009. The Assessing Officer issued notices u/s 143(2) of the Act in the name of amalgamating company on 18.8.2010. Subsequently, letter dated 27.1.2012 was filed before the Assessing Officer, during the course of assessment proceedings, informing the order of the Hon'ble High Court dated 12.10.2011. However, the Assessing Officer issued notices u/s 143(2) and 142(1) of the Act along with questionnaire on the amalgamating company. After issuing said notices, the Assessing Officer issued additional questionnaires on 5.12.2012 and 13.2.2013 on amalgamating company. The Assessing Officer passed draft assessment order u/s 144C of the Act on amalgamating company. Finally, the Assessing Officer passed final assessment order u/s 143(3) r/w section 144C of the Act on amalgamating company in pursuance to the directions of the ld. DRP dated 19.2.2013 u/s 144C(5) of the Act. Thus framing of assessment against non-existent entity/person goes to the root of the validity of the assessment which is not a procedural irregularity curable u/s 292B of the Act or under any other provision of the Act but it is a jurisdictional defect because there cannot be framing of any assessment order against a dead person or entity which is non-existent on the date of framing/passing assessment order. - Decided in favour of assessee.
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