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Income Tax - Highlights / Catch Notes

Home Highlights April 2014 Year 2014 This

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

Income Tax

April 17, 2014

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

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  1. 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

  2. Amalgamation - u/s 391 the C. Govt. & IT Authority do not have any powers to intervene or to be heard on any scheme which is filed seeking sanction of the Court - HC

  3. Tenancy - Petitioner Company did not vacate tenanted premises even after amalgamation - once the company stood dissolved the tenancy would automatically perish - Order...

  4. The assessment on a company which has been dissolved by amalgamation u/s 391 and 394 of the Companies Act, 1956 is invalid - Provisions of Section 292B of the Act are...

  5. Validity of reopening of assessment - proceeding u/s 147 initiated on the basis of satisfaction note recorded u/s 153C - curable defect u/s 292B - not challenging before...

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

  7. Block Assessment - Requirement to record the satisfaction – Proceeding u/s 153A & 153C versus 158BC, 158BD - The provisions of Section 158BD are pari materia with the...

  8. Validity of reassessment order made in the name of defunct company which has since merged with the petitioner - it would be absurd to hold that the order has been passed...

  9. 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...

  10. Assessment u/s 153C - satisfaction on the basis of the borrowed information - It is true that the supreme Court has made the said observations while considering the...

 

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