TMI Blog2023 (2) TMI 851X X X X Extracts X X X X X X X X Extracts X X X X ..... f judgments cited by the ld AR firmly hold that the assessment orders passed on non existing entities are void - See MARUTI SUZUKI INDIA LIMITED [ 2019 (7) TMI 1449 - SUPREME COURT] - Moreover in the case in hand when ld DRP had given a specific direction. Failure of the ld AO to follow the same and also makes the assessment order not sustainable. Decided in favour of assessee. - ITA No. 1872 & 1873/Del/2022 And SA Nos. 358 & 359/Del/2022 (In ITA No. 1872 & 1873/Del/2022) - - - Dated:- 20-2-2023 - Shri N. K. Billaiya, Accountant Member And Shri Anubhav Sharma, Judicial Member For the Assessee : Sh. Salil Kapoor Vibhu Jain, Advs For the Revenue : Sh. Sanjay Kumar Bharati, CIT DR ORDER PER ANUBHAV SHARMA, J. M.: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duly recognised by the AO. The AO shall pass the final assessment order as per the name given in these Directions. The Ground is dismissed. 5. The final order has been passed by the ld AO on 20.06.2022 on the same assessee M/s. Wiley Subscription Services Inc with PAN No. AABCW0765G. 6. Apart from the grounds on merits, the appellant in ground No. 2 and 3 has submitted:- 2. The assessee is a company incorporated under the laws of USA and is engaged in the business of providing access to online journals/ online library, containing Wiley Blackwell journals publication and distribution of WB Journals, online books, online research works etc. 3. During the year under consideration, assessee has stated that it has received an am ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taxmann.com 159 (Kar.) v. Teleperformance Global Services (P.) Ltd Vs. ACIT, [2021] 127 taxmann.com 46 (Bom.) vi. DCIT Vs. NDC Telecommunication India Pvt. Ltd., ITA No. 3011/Del/2015 dated 16.10.2018 (ITAT-Delhi) vii. Genpact India (P.) Ltd. Vs. DCIT, [2020] 118 taxmann.com 40 (ITAT-Delhi) viii. M/s Nahar Enterprises Vs. DCIT, ITA No. 2853 to 2855/Mum/2017 ITA No. 3572 to 3574/Mum/2015 dated 07.04.2017 (ITAT- Delhi) ix. ACIT Vs. M/s. Neha Enterprises, ITA No. 3666/Mum/2015 CO No. 249/Mum/2017 dated 20.12.2017 x. Vertex Customer Management India Pvt. Ltd. Vs. DCIT, ITA No. 966/Del/2016 dated 06.07.2018 (ITAT-Delhi) xi. BOEING India Pvt. Ltd Vs. ACIT, ITA No. 9765/Del/2018 xii. Value First Digital ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r rectified when the assessee has more efficacious remedy in the form of challenging the assessment order itself being void ab initio, available. 10. Then it can be appreciated that vide letter dated 18.12.2020 available at page No. 1 of the paper book the ld AO was specifically informed of the fact of merger of the assessee M/s. Wiley Subscription Services Inc with appellant M/s. John Wiley Sons Inc. Further, by letter dated 23.03.2021 the ld AO was specifically informed, upon his own questionnaire, about the date of merger and the fact that the successor company John Wiley Sons Inc already holds PAN No. AACCJ5564B. Inspite of the aforesaid facts being in the knowledge of the AO and the specific directions of the ld DRP as reproduce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re is a value which the court must abide by in promoting the interest of certainty in tax litigation. The view which has been taken by this Court in relation to the respondent for AY 2011-12 must, in our view be adopted in respect of the present appeal which relates to AY 2012-13. Not doing so will only result in uncertainty and displacement of settled expectations. There is a significant value which must attach to observing the requirement of consistency and certainty. Individual affairs are conducted and business decisions are made in the expectation of consistency, uniformity and certainty. To detract from those principles is neither expedient nor desirable. 11. Moreover in the case in hand when ld DRP had given a specific direction ..... X X X X Extracts X X X X X X X X Extracts X X X X
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