Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2017 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (7) TMI 1044 - AT - Income TaxSustainability of assessment against non existent company - appellant has since been amalgamated with another company - Held that:- The assessment passed by the Ld. assessing officer is not sustainable, as it has been passed after the amalgamation on the assessee company who was no more in existence. In view of this the additional ground raised by the assessee succeeds. See Spice Enfotainment Ltd. Versus Commissioner of Income Tax [Printed as: SPICE ENTERTAINMENT LTD. Versus COMMISSIONER OF SERVICE TAX] [2011 (8) TMI 544 - DELHI HIGH COURT ] - Decided against revenue
|