| COURT: | ITAT Delhi |
| CORAM: | A. T. Varkey (JM), S. V. Mehrotra (AM) |
| SECTION(S): | 143(2), 153C |
| GENRE: | Domestic Tax |
| CATCH WORDS: | amalgamation, dead person |
| COUNSEL: | Kapil Goel |
| DATE: | May 29, 2015 (Date of pronouncement) |
| DATE: | June 1, 2015 (Date of publication) |
| AY: | 2003-04 to 2008-09 |
| FILE: | Click here to view full post with file download link |
| CITATION: | |
| S. 143(2) and 153C notices issued in the name of the non-existent amalgamating company are void and render the assessment order null and void (entire case law discussed) | |
For making the assessment, it is absolutely essential that the person so to be assessed should be in existence at the time of making the assessment. In the present case the assessment has been framed by the AO on a date when the present assessee was not in existence therefore, the assessment framed by the AO vide assessment order dated 31.12.2010 was not valid
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