|COURT:||Delhi High Court|
|CORAM:||S. Muralidhar J, Vibhu Bakhru J|
|CATCH WORDS:||amalgamation, block assessment, dead person, null & void|
|DATE:||October 15, 2015 (Date of pronouncement)|
|DATE:||May 6, 2016 (Date of publication)|
|FILE:||Click here to view full post with file download link|
|S. 153A/ 153C: If the assessee stands amalgamated with another Co, it ceases to exists and all proceedings of search u/s 132, notice and assessment u/s 153C on the assessee are a nullity and void ab initio|
In identical circumstances, in cases arising out of the same search, this Court has invalidated the assessment proceedings against the Assessee in those cases which, on account of having merged with another entity with effect from a date anterior to the search, also no longer existed on the date of search, on the date of the issue of notice and consequent assessment order passed under Section 153 C of the Act.