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2019 (5) TMI 1968 - AT - Income TaxAssessment in the case of a Dead/non-existent company - scheme of amalgamation approved - notice issued in the name of company dissolved - HELD THAT:- Assessee company filed its return of income on 29.09.2014 in the name of M/s. Cellnext Solutions Private Limited under these circumstances when the assessee itself has filed return of income in the name of Cellnext Solutions Private Limited on 29.09.2014 whereas the scheme of amalgamation was sanctioned by the Hon’ble Delhi High Court vide order dated 11.08.2014 and 19.08.2014 which is effective from 01.01.2014 the assessee in my opinion cannot argue that assessment has been framed on a dead company or a non-existent company. We deem it proper to restore the issue to the file of the Assessing Officer with a direction to pass appropriate order in the light of the decision of M/s. Spice Infotainment Ltd. [2011 (8) TMI 544 - DELHI HIGH COURT]. Since the ld. Counsel for the assessee did not argue the other grounds on merit, therefore, these grounds are dismissed. The appeal filed by the assessee is accordingly allowed for statistical purpose.
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