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2023 (9) TMI 1151 - AT - Income TaxValidity of TP Adjustment against non existent entity - scheme of amalgamation approved - DRP passed order in the name of non-existent company - HELD THAT:- It is clear from the draft assessment order that the AO was known the fact of change of name of company after amalgamation, but still he has passed the order in the name of old company. The assessee informed the TPO regarding the change of name of assessee and there were series of events in which the assessee made the correspondence with the department in the name of new company. However, all the revenue authorities i.e., the AO, TPO and DRP have passed the order in the name of old company. We are of the opinion that the order passed by the revenue authorities in the name of non-existent company which was in the knowledge of the revenue authority does not survive. Decided against revenue.
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