TMI Blog2019 (11) TMI 1719X X X X Extracts X X X X X X X X Extracts X X X X ..... r passed against a non-existing entity has to be declared as invalid. Admittedly, in the facts of the present case, the Assessing Officer has passed the final assessment order in the name of a non-existing entity. Therefore, as per the ratio laid down in the judicial precedents referred to above, the assessment order has to be declared as invalid. Accordingly, we do so and quash the final assessment order - Decided in favour of assessee. - IT(TP)A no.278/Mum./2013 (Assessment Year : 2008-09) - - - Dated:- 19-11-2019 - SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI N.K. PRADHAN, ACCOUNTANT MEMBER Assessee by : Shri P.J. Pardiwala a/w Ms. Heena Doshi Revenue by : Shri Anand Mohan ORDER PER SAKTIJIT DEY, J.M. The afo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the decision of the Hon'ble Supreme Court in PCIT v/s Maruti Suzuki India Ltd., Civil Appeal no.5409/2019, vide judgment dated 25th July 2019. 4. The learned Departmental Representative submitted, the draft assessment order was passed by the Assessing Officer in the name of the amalgamated company. He submitted, in the final assessment order due to typographical error, the name of the amalgamated company was omitted. He submitted, such omission/mistake being curable, if there is any defect in the assessment order due to non- mentioning of the proper name of the assessee, it is a curable defect, hence, the assessment order should be set aside to the Assessing Officer for framing de novo assessment by mentioning the correct name of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nment Ltd. v/s CIT, [2012] 247 CTR (Del.) 500, has held that once a company merges with another company by virtue of a scheme of amalgamation, it will lose its existence after such merger. The aforesaid view expressed by the Hon'ble Delhi High Court was again reiterated in PCIT v/s Maruti Suzuki India Ltd., [2017] 397 ITR 681 (Del.). While affirming the view expressed by the Hon'ble Delhi High Court in Maruti Suzuki India Ltd. (supra) and Spice Entertainment Ltd. (supra), the Hon'ble Supreme Court held that the order passed in respect of a non-existing entity is invalid. While doing so, the Hon'ble Supreme Court also upheld the view expressed by the Hon'ble Bombay High Court and the Tribunal that the defect in passing th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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