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2020 (7) TMI 329 - AT - Income TaxValidity u/s 143(3) r.w.s 144C(3) - scheme of merger conceived - Entity non-existent on the date on which the assessment order was passed - HELD THAT:- Assessee viz. Satyam Computers Services Ltd. w.e.f 1-4-2011 merged with M/s Tech Mahindra Ltd. After the said merger, all the proceedings against Satyam Computer Services Ltd. were taken over by Tech Mahindra Ltd. Assessment order passed by the A.O u/s 143(3) r.w.s 144C(3), dated 25-5-2015 in the hands of M/s Satyam Computers Services ltd., i.e an entity that was non-existent on the date on which the assessment order was passed, the same would thus be non-est in the eyes of law.
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