TMI Blog2019 (9) TMI 1285X X X X Extracts X X X X X X X X Extracts X X X X ..... assed in the name of non-existing person is void ab initio. Hon ble Supreme Court in the case of Maruti Suzuki India Ltd. [ 2019 (7) TMI 1449 - SUPREME COURT] held that where despite the fact that the AO was informed of the amalgamating company having ceased to exist as a result of the approved scheme of amalgamation, the jurisdictional notice issued in the earlier name in the consequent assessment conducted cannot be held to be valid. - Decided in favour of assessee. - ITA No. 2666/Del/2017, ITA No. 2667/Del/2017, ITA No. 2669/Del/2017 - - - Dated:- 4-9-2019 - Sh. Bhavnesh Saini, Judicial Member And Dr. B. R. R. Kumar, Accountant Member Assessee by: Sh. C. S. Aggarwal, Sr. Adv. Revenue by: Ms. Pramita M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he CIT(Appeals) is erroneous and not tenable in law and on facts (b) The appellant craves leave to add, alter or amend any/all of the grounds of appeal before or during the course of the hearing of the appeal. 4. The brief facts of the case are as under: a) Date of search seizure operation: 20.01.2014 (b) Date of issue of notice: 28.08.2015 (c) Date of filing of return: 25.07.2009 (original) (d) Date of Hon ble Delhi High Court order: 21.09.2015 (amalgamation order) (e) Date of intimation to AO: 18.01.2016 (f) Date of completion of assessment: 31.03.2016 5. The assessee has informed the Deputy Commissioner of Income Tax, Central Circle-19, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act but it is a jurisdictional defect and hence any order passed in the name of non-existing person is void ab initio. 7. Further, the Hon ble Supreme Court in the case of Maruti Suzuki India Ltd. 107 Taxman 375 vide order dated July 25, 2019 held that where despite the fact that the AO was informed of the amalgamating company having ceased to exist as a result of the approved scheme of amalgamation, the jurisdictional notice issued in the earlier name in the consequent assessment conducted cannot be held to be valid. 8. Respectfully, following the ratio of the Apex Court, we hereby decline to interfere with the order of the ld. CIT (A). 9. In the result, the appeals of the Revenue are dismissed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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