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2021 (3) TMI 74 - AT - Income TaxJurisdiction of AO framing assessment on a non-existing entity - Scheme of merger conducted - HELD THAT:- National Company Law Tribunal [NCLT] Bangalore Bench and Delhi Bench have approved the merger of the appellant company with M/s. GE India Industrial Private Ltd. and as per the order of NCLT, Bangalore Bench - We have no hesitation to hold that the assessment order has been framed in the name of nonexistent company inspite of notices. Thus we hold that the assessment order dated 31.08.2017 framed u/s. 143(3) r.ws. 144C of the Act is in the name of non-existent company and, accordingly, void ab initio, making all subsequent proceedings non-est. Challenge to the jurisdiction of the Assessing Officer is allowed.
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