Held that the assessment order was passed on October 10, 2016. Therefore, evidently, at the time when the assessment order was passed, the Assessing Officer was aware that the assessee had merged with another company. The contents of the letter filed with the Department had not been denied or disputed by the Department. The order of assessment passed in the name of a non-existent entity was void and liable to be set aside.(AY.2014-15)
Rahil Marketing P. Ltd. v Dy. CIT (2023)107 ITR 48 (SN) (Ahd)(Trib)
S. 143(3) : Assessment-Amalgamation-Intimation to Department with the copy of order approving merger-Order passed in name of non-existent entity void and set aside.