TMI Blog2015 (5) TMI 614X X X X Extracts X X X X X X X X Extracts X X X X ..... ut, a jurisdictional defect and as there cannot be any assessment against the dead person.- Decided in favour of the assessee. - IT APPEAL NOS. 499 & 500 OF 2009 - - - Dated:- 3-3-2015 - VINEET SARAN AND MRS. S. SUJATHA, JJ. For The Appellant : K.V. Aravind, Adv. for the Appellant. For The Respondent : T. Suryanarayana, Adv. JUDGMENT The present appeals relate to the assessment year 2003-04 in the case of the assessee - M/s Software Silicon Systems India Pvt. Ltd (For short 'SSS Limited'). The said company was amalgamated with the respondent company M/s Intel Technology India Pvt. Ltd. (successor company). The amalgamation order was passed by the High Court of Karnataka on 28.5.2004 and was to be given effec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aw as had been framed in the memo which reads as under : (1) Whether the Tribunal was correct in holding that the order passed by the Assessing Officer on M/s Software Silicon Systems India Pvt. Ltd., after being intimated about the merger with M/s Intel Technology India Pvt. Ltd., was without jurisdiction against the said company and null and void ? (2) Whether the Tribunal was correct in holding that the provisions of section 292B of the Act will not make the assessment valid as a defect/omission to incorporate the name of M/s Intel Technology India Pvt. Ltd., in the assessment order as the same is not in substance and effect in confirmative with or according to the intend and purpose of this Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... null and void. In support of his submission, learned counsel for the respondent has placed reliance on a Division Bench decision of the Delhi High Court rendered in Spice Infotainment Ltd. v. CIT [IT Appeal Nos. 475 476 of 2011, dated 3-8-2011]. It is contended that the facts of the present case are similar, if not identical, to the facts in the case of Spice Infotainment Ltd. (supra) wherein the Delhi High Court has, after considering the various provisions of the Income Tax Act as well as certain decisions of the Apex Court and other High Courts, clearly held that the framing of assessment against the non-existing entity/person goes to the root of the matter which is not a procedural irregularity, but, a jurisdictional defect and as the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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