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Income Tax - Highlights / Catch Notes

Home Highlights April 2015 Year 2015 This

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

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

  2. 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...

  3. 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...

  4. 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...

  5. 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...

  6. 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

  7. Validity of notice issued u/s 153C/143(3) - amalgamated company - According to the AO, M/s Micra India Pvt. Ltd. was still in existence. Clearly, this was a case where...

  8. Validity of assessment - the assessment order passed in the name of non-existent entity is invalid and subsequent proceedings arising there from are vitiated

  9. Validity of assessment against non existent company - AO can proceed with the assessment proceedings, by transposing the amalgamated company as the assessee and issuing...

  10. Assessment order passed on an non- existent entity - Fact of amalgamation was not disclosed in the business/organization column and the assessment order indicated the...

 

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