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2019 (3) TMI 214 - AT - Income TaxAssessment order against a company not in existence - scheme of amalgamation - curable defect u/s 292B - HELD THAT:- Assessing Officer has completed the assessment in the name of a company which has merged and is not in existence on the date the assessment order was passed. That too, even after the Assessing Officer was provided with all documentary evidences during the assessment proceedings to demonstrate that the company has been amalgamated with UTV Software Communications Ltd. That being the case, neither the aforesaid decision of SPICE ENFOTAINMENT LTD [2011 (8) TMI 544 - DELHI HIGH COURT] nor the provisions contained under section 292B of the Act would come to the rescue of the Department. - Decided in favour of assessee.
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