TMI Blog2019 (9) TMI 1206X X X X Extracts X X X X X X X X Extracts X X X X ..... UPREME COURT] despite the fact that the assessing officer was informed of the amalgamating company having ceased to exist as a result of the approved scheme of amalgamation, the jurisdictional notice was issued only in its name. The basis on which jurisdiction was invoked was fundamentally at odds with the legal principle that the amalgamating entity ceases to exist upon the approved scheme of a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is not Genpact India as it is mentioned but the same is Genpact India Pvt. Ltd . 2. The application is allowed since it is not opposed. The name of the respondent is corrected to Genpact India Pvt. Ltd . 3. The amended memo of parties filed along with the application is taken on record. ITA 172/2019 4. The revenue has preferred th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... axmann.com 375 (SC) has inter alia held as follows; 33. In the present case, despite the fact that the assessing officer was informed of the amalgamating company having ceased to exist as a result of the approved scheme of amalgamation, the jurisdictional notice was issued only in its name. The basis on which jurisdiction was invoked was fundamentally at odds with the legal prin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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