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2023 (6) TMI 968 - AT - Income TaxDraft assessment order in the name of a non existing/Amalgamated company - defective ROI filled - PAN of a non existing entity used for filing ROI - assessee Star Sports India Pvt. Ltd. got amalgamated with Star India Pvt. Ltd. - Whether draft Assessment order passed as void ab initio? - HELD THAT:- We hold that the ld DRP has correctly held the ROIs filed by assessee as non est and has also correctly quashed the draft assessment order. Thus we confirm the direction of the ld DRP to that extent. Refund due to the assessee denied, we hold that when ld AO has assessed income of the assessee independently i.e. Without considering the ROIs filed, he is duty bound to give credit of taxes u/s 199 of the Act. Accordingly due refund of taxes should be allowed to the assessee. Ld AO is directed to verify the claim of refund and allow the same in accordance with the law. Thus all the grounds of Memorandum of appeal of the ld AO are dismissed.
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