Validity of proceedings u/s 153C of the Act – assessment on a ...

Section 153C Proceedings Invalid for Dissolved Companies Amalgamated Under Companies Act Sections 391 and 394.

April 17, 2014

Case Laws Income Tax AT

Validity of proceedings u/s 153C of the Act – assessment on a company which has been dissolved by amalgamation u/s. 391 and 394 of the Companies Act, 1956 is invalid. - AT

View Source

← Previous Next →

Validity of proceedings u/s 153C of the Act – assessment on a ...

Section 153C Proceedings Invalid for Dissolved Companies Amalgamated Under Companies Act Sections 391 and 394.

April 17, 2014

Case Laws Income Tax AT

You may also like:

Validity of assessment proceedings - Assessment on Amalgamated company - Assessment on a company which has been dissolved and struck off the register of companies u/s...

Validity of reassessment proceedings against non-existent entities or amalgamating companies. The key points are: 1) Initiating or continuing proceedings against a...

Assessment on amalgamated company – Assessment on a company which has been dissolved by amalgamation u/s 391 and 394 of the Companies Act, 1956 is invalid - AT

TDS u/s 194C - non deduction of tds - proceedings against a person who is not in existence - On amalgamation, the amalgamating company stands dissolved without winding...

ITAT adjudicated a dispute concerning assessment proceedings under sections 153C and 147. The tribunal determined that the AO improperly issued notice under section 148...

This case deals with the validity of assessment proceedings initiated against an amalgamated company for the assessment year 2018-19. The key points are: The Assessing...

Dissolution of company sought u/s 481 of Companies Act, 1956. Court opined liquidation proceedings warranted termination, company should be dissolved as Official...

Dishonor of Cheque - CIRP - dissolution of company as per resolution plan - where the proceedings under Section 138 of the NI Act had already commenced with the...

Validity of assessment u/s 153A r.w.r.153C - proceedings under Section 148 of the Act admittedly lapsed - the lack of jurisdiction was not established by the petitioners...

HC quashed reassessment proceedings initiated against a dissolved company, finding them without jurisdiction and contrary to law. The proceedings violated statutory...

Notice u/s 148 – Notice was issued in the name of amalgamating company which has been merged - the amalgamating company ceased to exist - Notice invalid - AT

Validity of assessment on a company which has been dissolved/ amalgamated - assessment order passed on the appellant company was a nullity - AT

The NCLAT held that Section 238 of the IBC gives overriding effect to proceedings u/s 7, despite Section 10 of CPC. Proceedings u/s 7 must proceed, as the Code's...

Validity of Assessment order against the Company dissolved u/s 560(5) of the Companies Act - appellant-company was struck off from the Register of Companies and stood...

Carry forward of investment allowance - unabsorbed depreciation of Amalgamating Company - Section 72A - Claim allowed - HC

Quick Updates: