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Commissioner of Income Tax Delhi Central – II Versus Indu Surveyors & Loss Assessors Pvt. Ltd.

2015 (10) TMI 2642 - DELHI HIGH COURT

Validity of assessment u/s 153A in the case of Assessee stood dissolved on amalgamation - non existent company - Held that:- In the present case, a search took place on 20th October, 2008 in the cases of Mr B. K. Dhingra, Smt. Poonam Dhingra and M/s .....

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on which notice was issued but even on the date of the search, the Assessee had ceased to exist in the eyes of law. - In Pr. Commissioner of Income Tax (Central-II) v. Images Credit And Portfolio Pvt. Ltd.[2015 (9) TMI 234 - DELHI HIGH COURT] inv .....

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otice and consequent assessment order passed under Section 153 C of the Act. - Decided against revenue - ITA 365/2013, ITA 366/2013, ITA 367/2013, ITA 368/2013, ITA 371/2013, ITA 372/2013 - Dated:- 15-10-2015 - S. Muralidhar And Vibhu Bakhru, JJ. For .....

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M No.23643/2015 in ITA 372/2013 1. For the reasons stated in the applications, the delay of 50 days in re-filing the appeals is condoned. 2. The applications are disposed of. ITA No.365/2013 ITA No.366/2013 & CM No.23640/2015 ITA No.367/2013 & .....

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erverse in view of the reasons and facts recorded in the assessment order? 4. However, the above question was framed ex parte and along with a whole batch of other appeals. Having considered the Assessee's applications seeking to urge cross-objec .....

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or consideration in these appeals: "Whether the ITAT erred in law and on facts of the case in holding that the assessment order passed in the case of Assessee is nullity as the Assessee company stood dissolved on amalgamation with M/s B. S. Infr .....

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, 2008 by the order of this Court. 6. In the present case, a search took place on 20th October, 2008 in the cases of Mr B. K. Dhingra, Smt. Poonam Dhingra and M/s Madhusudan Buildcon Pvt. Ltd. On the basis that in the course of search certain documen .....

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to exist in the eyes of law. 7. In identical circumstances, in cases arising out of the same search, this Court has by its order dated 19th August, 2015 in the Revenue's appeals ITA Nos.582, 584, 431, 533, 432 & 433 of 2015 (Pr. Commissioner .....

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