TMI Blog2022 (9) TMI 723X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the appeal in part has directed to frame the assessment order in the name of amalgamated company. Thus, the fact remains that despite being brought to the notice, the Assessing Officer has passed the order in the name of amalgamating Company. In Maruti Suzuki India Ltd. [ 2019 (7) TMI 1449 - SUPREME COURT] it is held that there is a value which the Court must abide by in promoting the interest of certainty in the tax litigation. We may record that the decision in M/s Spice Enfotainment Ltd. [ 2017 (12) TMI 754 - SC ORDER] has been upheld dismissing the Civil Appeal filed by CIT. Similarly, the order passed by this Court in Intel Technology India (P) Ltd.[ 2015 (5) TMI 614 - KARNATAKA HIGH COURT] was also challenged before the Hon& ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt order in the hands of the amalgamated Company namely the assessee. Feeling aggrieved, the assessee has filed this appeal. 3. This Court admitted the appeal to consider the following substantial questions of law: (a) That the Hon'ble Tribunal was right in rejecting the Appellant's contention that the assessment order passed on LGSPL, which was non-existent as on the date of the order, was invalid, holding that at the time of issue of the notice under Section 143(2) of the Act, the amalgamating company was in existence, although the same is contrary to the decisions of the jurisdictional High Court and various other High Courts? (b) That the Hon'ble Tribunal was justified in remitting the matter back to the file of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... algamated Company has filed objection before the DRP. The ITAT allowing the appeal in part has directed to frame the assessment order in the name of amalgamated company. Thus, the fact remains that despite being brought to the notice, the Assessing Officer has passed the order in the name of amalgamating Company. 8. In Maruti Suzuki India Ltd., (supra), it is held that there is a value which the Court must abide by in promoting the interest of certainty in the tax litigation. We may record that the decision in C.I.T. New Delhi Vs M/s Spice Enfotainment Ltd. Civil Appeal No.285/2014 DD 02.11.2017, has been upheld dismissing the Civil Appeal filed by CIT. Similarly, the order passed by this Court in Intel Technology India (P) Ltd. (sup ..... X X X X Extracts X X X X X X X X Extracts X X X X
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