TMI Blog2019 (9) TMI 1379X X X X Extracts X X X X X X X X Extracts X X X X ..... T] 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 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 amalgamation. Participation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 168/2019 4. The revenue has preferred the present appeal to assail the order dated 27.04.2018 passed by the Income Tax Appellate Tribunal in ITA No. 199/Del/2015 for the assessment year 2010-11. The order p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 amalgamation. Participation in the proceedings by the appellant in the circumstances cannot operate as an estoppel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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