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2023 (8) TMI 1196 - HC - Income TaxValidity of reassessment u/s 148 - notices issued in the name of the non- existing entity - scheme of amalgamation approved - HELD THAT:- As relying on case law cited for the petitioner in the case of Maruti SUZUKI India Limited [2019 (7) TMI 1449 - SUPREME COURT], Adani Wilmar Ltd. [2023 (2) TMI 864 - GUJARAT HIGH COURT] and Inox Wind Energy Ltd. [2023 (3) TMI 723 - GUJARAT HIGH COURT], the ratio laid down in those judgements would squarely apply and since the notices for the assessment years 2014-15 to assessment years 2017-18 have been issued to the non-existing entity viz. Satyasarthi Estate Organisers Private Limited, such notices are quashed and set aside. Decided in favour of assessee.
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