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2020 (9) TMI 531 - ITAT DELHIAssessment on a non-existent company - scheme of amalgamation conceived - HELD THAT:- When both the amalgamating company, assessee in this case, have ceased to exist by virtue of the approved scheme of amalgamation w.e.f. 01.04.2013 by the order passed by Hon’ble Delhi High Court, AO was not within his jurisdiction to frame the assessment in the name of non-existent entity and such assessment orders dated 28.12.2016 & 29.12.2016 are nullity and not sustainable in the eyes of law. Consequently, assessment framed in the name of M/s. Artsy Infrastructure and Projects Private Limited and M/s. ATJ Impex Pvt. Ltd. vide orders dated 28.12.2016 & 29.12.2016 respectively passed by the AO and confirmed by the ld. CIT (A) are ordered to be quashed.
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