Initiation of proceedings u/s 153C - Company non-existent on ...

Income Tax

April 28, 2015

Initiation of proceedings u/s 153C - Company non-existent on account of its merger - Notice not served to amalgamated company - it is absolutely essential that the person so to be assessed should be in existence at the time of making the assessment - AT

View Source

← Previous Next →

Initiation of proceedings u/s 153C - Company non-existent on ...

Income Tax

April 28, 2015

You may also like:

Validity of reopening of assessment - notice against non existent entity / amalgamated company - Notices issued.

Draft assessment order u/s 144C in the name of a non-existent company - amalgamation of the company under the scheme of merger - the draft order framed u/s 144C(1) of...

Validity of assessment against non existent company - amalgamation proceedings concluded - the assessment order passed on a non-existent Company is bad in law, inasmuch...

Assessment against amalgamating company - notice u/s 143(2) was issued to non-existent company - Participation in the proceedings by the appellant in the circumstances...

Reassessment proceedings against non existent entity - amalgamated company - Mere activation of PAN number may not give a right to the respondents to issue notice to a...

Reopening of assessment post amalgamation process - Mere activation of PAN number may not give a right to the revenue to issue notice to a non-existent entity....

Proceedings initiated u/s 144C - legality of the order by framing the so-called draft assessment order - while framing the said draft assessment order, the AO not only...

Assessment against a company which was non-existent is invalid - AT

Challenged the show cause notice issued - mergers and de-mergers - The petitioner argues that the show cause notice was issued in the name of a company, M/s.Fabritex...

Reopening of assessment u/s 147 - notice in the name of a non-existing company - company as already been amalgamated - Thus impugned notice was issued in the name of...

Penalty u/s 271(1)(c) - non-compliance of notice issues - if the quantum proceedings itself are declared to be bad in law and quashed , then any non compliance on the...

Dishonor of Cheque - insufficiency of funds - existence of company after merger - When under a judicial order, merger of the Companies has taken place, the earlier...

Penalty u/s 271(1)(b) - non-compliance of notices issued during assessment proceedings - The assessee surely was deeply embroiled in litigations and, therefore, had...

Validity of assessment order passed in the name of non-existent entity - merger - amalgamated company - Mere fact that the assessee has participated in the proceedings...

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...

Quick Updates: