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2022 (10) TMI 279 - AT - Income TaxAssessment against non-existing entity - amalgamation procedure concluded - Pertinent to mention is that the Income Tax Department was a party in the company petition proceedings before NCLT and it did not raise any objections to the scheme in its report with respect of petitioner companies - HELD THAT:- As very firmly it is established that the assessee company had duly informed of the fact of merger with the appellant company with all relevant details but still the tax authorities below preferred to complete the assessment upon a non-existing entity. The judgments relied by Ld. Counsel for the appellant substantiate the arguments that such assessment order against non-existing company, after due information to the Ld. Tax Authorities, is non-est in the eyes of law. Accordingly, the grounds no 1 and 2, touching the jurisdictional error are decided in favour of the appellant.
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