| COURT: | Delhi High Court |
| CORAM: | Ravindra Bhat J, Vibhu Bakhru J |
| SECTION(S): | 143(3), 170(2) |
| GENRE: | Domestic Tax |
| CATCH WORDS: | amalgamation, dead person, null & void, successor |
| COUNSEL: | Ex-parte |
| DATE: | July 8, 2014 (Date of pronouncement) |
| DATE: | November 7, 2014 (Date of publication) |
| AY: | 2003-04 to 2008-09 |
| FILE: | Click here to view full post with file download link |
| CITATION: | |
| S. 143(3) assessment on amalgamating company is a nullity. U/s 170(2) assessment has to be on successor. Mistake cannot be cured u/s 292B. Participation by amalgamating company is irrelevant as there is no estoppel against a statute | |
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