TMI Blog2015 (9) TMI 1545X X X X Extracts X X X X X X X X Extracts X X X X ..... 1st April 2008) was not a curable defect. Consequently, the impugned order of the ITAT setting aside the order of the CIT (A) does not suffer from any legal infirmity. - Decided against revenue - ITA 745/2015, ITA 746/2015, ITA 748/2015, ITA 749/2015, ITA 750/2015 - - - Dated:- 29-9-2015 - S. Muralidhar And Vibhu Bakhru, JJ. For the Appellant : Suruchi Aggarwal, Lakshmi Gurung, Radhika Gup ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... recovered from the residential premises of B.K.Dhingra which were said to belong to the Respondent Assessee. A notice was issued under Section 153C of the Act to the Assessee first on 8th July 2010. In response thereto the Assessee filed a return on 18th September 2010 for AY 2003-04 declaring its income. The Assessing Officer ( AO ) by order dated 31st December 2010 assessed the income as ₹ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat a return of income was filed in the name of the Assessee itself without disclosing the above fact and rejected the ground of the Assessee. The ITAT, however, accepted the contention of the Assessee that a notice issued under Section 153C of the Act to an entity which had already become non-existent on account of its merger with other company could not be a valid basis for framing an assessment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing an assessment on 31st December 2010 against the Assessee by which time it was not in existence on account of its merger with WPCL (effective 1st April 2008) was not a curable defect. Consequently, the impugned order of the ITAT setting aside the order of the CIT (A) does not suffer from any legal infirmity. 8. No substantial question of law arises for consideration. The appeal is dismissed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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