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2022 (1) TMI 31 - AT - Income TaxAssessment against amalgamating company - HELD THAT:- We find the Hon’ble Supreme Court in the case of Maruti Suzuki India Limited [2019 (7) TMI 1449 - SUPREME COURT] by following its own order in batch of Civil Appeals, the lead appeal being Spice Infotainment [2011 (8) TMI 544 - DELHI HIGH COURT] has held that the assessment in the name of a company which has been amalgamated and dissolved is null and void. Hon’ble Supreme Court held the passing of assessment order against the amalgamating company is a substantive illegality and not a procedural violation of the nature adverted to in Section 292B of the Act. In this case, final assessment order has been passed dated 27.03.2021 in the name of Trizetto Services India Private Limited which has ceased to exist as per Scheme of amalgamation w.e.f. 01 April, 2018 and as has been certified by Confirmation order of Scheme of Amalgamation by Regional Director (SR) dated 06.09.2019, Chennai. All these information was intimated by the assessee to the Department vide letter (supra.) at various offices i.e. the office of Assistant Commissioner of Income Tax, Circle-7, Pune dated 1st November, 2019 and also filed at the office of Pr. Commissioner of Income Tax, IT, Pune dated 4th November, 2019. In spite of these efforts by the assessee for properly intimating the department about the amalgamation and regarding the fact that Trizetto Services has been amalgamated with CTS India and has ceased to exist, still the Department had passed the final assessment order in the name of Trizetto Services. Therefore, as held by the Hon’ble Supreme Court (supra.), the assessment in the name of a company which has been amalgamated and dissolved has to be declared null and void.
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