TMI Blog2015 (3) TMI 1413X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee (i.e. the transferor under the scheme of amalgamation) had been dissolved pursuant to the amalgamation scheme and approved by the Court and that consequently the return for AY 2009-2010 had not been filed by the original assessee. A reply to the Revenue s questionnaire was given by the assessee on 12th November, 2010, again bringing to the notice of the authorities that the scheme of amalga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - No substantial question of law arises. - ITA 209/2015 & CM No. 4956/2015, ITA 210/2015 & CM No.4957/2015, ITA 211/2015 & CM No.4958/2015, ITA 216/2015 & CM No.4964/2015, ITA 217/2015 & CM No.4967/2015, ITA 218/2015 - - - Dated:- 18-3-2015 - HON'BLE MR. JUSTICE S. RAVINDRA BHAT AND HON'BLE MR. JUSTICE R.K.GAUBA For the Appellant : Mr. Kamal Sawhney, Sr. Standing Counsel and Mr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s issued to the original assessee under Section 153 C of the Income Tax Act on 8th September, 2010. On 8th October, 2010, the Revenue was informed that the original assessee (i.e. the transferor under the scheme of amalgamation) had been dissolved pursuant to the amalgamation scheme and approved by the Court and that consequently the return for Assessment Year 2009-2010 had not been filed by the o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... M/s. Spice Entertainment Ltd. vs. CIT, ITA No.475/2011 decided on 3rd August, 2011, subsequently followed in other rulings (refer to Additional Commissioner of Income Tax vs. Micra India Pvt. Ltd., ITA No.446/2013). 4. In view of this consistent view expressed by this Court we are of the opinion that no substantial question of law arises. 5. The appeals are accordingly dismissed. - - Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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