Tribunal held that that it was in the knowledge of the Commissioner that the assessee had merged with Gollops Motor Pvt Ltd \u00a0but he still continued with the proceedings. Gollops Motor Pvt Lt \u00a0had been filing its return at Ahmedabad from the assessment year 2015-16, i. e., after merger of the assessee with G Gollops Motor Pvt Ltd . \u00a0The Commissioner ought to have remitted the record to the Commissioner having jurisdiction over Gollops Motor Pvt Ltd \u00a0for taking action under section\u00a0263\u00a0, if any such ground was available. The notice under section\u00a0263\u00a0was issued upon a non-existent entity. It was not sustainable. Therefore, no proceeding could be assumed in the legal sense. Consequently, the order passed under section\u00a0263\u00a0against a non-existent entity was a nullity and void ab initio.( AY.2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 263 : Commissioner – Revision of orders prejudicial to revenue \u2013 Merger – Amalgamated Company filing return after merger in its name \u2014Revision upon non-existent entity \u2014 Not valid [ S.143(3) ]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-14007","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3DV","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14007","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=14007"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14007\/revisions"}],"predecessor-version":[{"id":14008,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14007\/revisions\/14008"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=14007"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=14007"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=14007"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}