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2017 (9) TMI 1462 - AT - Income TaxValidity of Assessment done in the name of a non-existing company - assessment passed in the name of the amalgamated company and the only reference if any to the amalgamating company is the PAN No- Held that:- Assessment order has been passed by the A.O, Mumbai, having jurisdiction over the amalgamated company and the mention of the PAN no. of the merged company is only to differentiate between the amalgamated and amalgamating companies for the period when both of them were in existence. Therefore, we are not in agreement with the order of the CIT(A) that the assessment has been done in the name of a non-existing company. Therefore, we set it aside. The Revenue’s appeal is accordingly allowed.
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