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2018 (4) TMI 708 - AT - Income TaxValidity of assessment passed in the name of non-existing entity - scheme of amlagamation adopted - Held that:- The documents on record reveal that the erstwhile assessee namely M/s Synovate India Pvt. Ltd. stood amalgamated with another entity namely IPSOS Research Private Limited in terms of order of Hon’ble Bombay High Court dated 03/05/2013. Pursuant to same, M/s Synovate India private Limited filed relevant Form No. 21 intimating aforesaid change in the name of the assessee company to Registrar of Companies on MCA portal vide SRN No. B79186417 dated 11/07/2013 and the same has been approved on 23/07/2013 meaning thereby that the erstwhile assessee has completely ceased to exist with effect from 23/07/2013. We find that it is settled law that passing of assessment order in the name of non-existent entity is a jurisdictional defect and is not merely a technical defect which could not be cured by the provisions of Section 292B. - Decided in favour of assessee.
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