TMI Blog2022 (4) TMI 116X X X X Extracts X X X X X X X X Extracts X X X X ..... nvoked was fundamentally at odds with the legal principle that the amalgamating entity ceases to exist upon the approved scheme of amalgamation and notice issued to non existing company, is not curable defect under Section 292-B - Notice under which jurisdiction was assumed by the Assessing Officer was issued to the non existing company which amounts to substantive illegality and not a procedural ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts. Its return of income was processed under Section 143(1) of the Act. 2. On or 23.8.2018 a scheme of merger by way of absorption of Scope with petitioner and dissolution of Scope without winding up was presented under Section 230-232 and other applicable provisions of the Companies Act 2013 before the National Company Law Tribunal (NCLT, Mumbai). The appointed date 3. On 15.10.2018 Scop ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tice in the name of Scope issued by respondent no.1 for Assessment Year 2016-17 was received on e-portal of the petitioner. The petitioner s representative informed respondent no.1 on 27.10.2021 to consider the return originally filed under Section 139(1) of the Act as the return filed in response to the notice issued under Section 148 of the Act. Petitioner also filed objections to the re-opening ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sing objections of petitioner Officer, it was clearly mentioned that the Officer was not aware about the merger and in future all communications will be issued to the petitioner. 6. That in our view will not help the Revenue because entire basis for reopening starts with issuance of notice under Section 148 of the Act. 7. In Principal Commissioner of Income Tax Vs. Maruti Suzuki India Ltd. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting entity is not valid. 10. In the circumstances, petition is allowed in terms of prayer clause (a) which reads thus; (a) This Hon ble Court may be pleased to issue under Article 226 of the Constitution of India an appropriate direction, order or writ including a writ in the nature of Certiorari calling for the records of the case and after satisfying itself as to the legality thereof, q ..... X X X X Extracts X X X X X X X X Extracts X X X X
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