{"id":14454,"date":"2020-12-13T13:13:38","date_gmt":"2020-12-13T13:13:38","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-cit-v-palm-tech-india-ltd-2020-78-itr-4-snmum-trib\/"},"modified":"2020-12-13T13:13:38","modified_gmt":"2020-12-13T13:13:38","slug":"dy-cit-v-palm-tech-india-ltd-2020-78-itr-4-snmum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-palm-tech-india-ltd-2020-78-itr-4-snmum-trib\/","title":{"rendered":"Dy. CIT v. Palm Tech India Ltd. (2020) 78 ITR 4 (SN)(Mum) (Trib)"},"content":{"rendered":"<p>Tribunal held that the assessee had duly intimated the fact of merger to the Assessing Officer and during penalty proceedings . The assessee had also given the address of the registered office for further correspondence. Despite of these intimations, the Assessing Officer proceeded to frame the assessment in the name of the amalgamating company which was declared void ab initio ( AY.2008-09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.147: Reassessment \u2014Amalgamation-  Information of amalgamation was brought to notice of  Assessing Officer \u2014Reassessment proceedings against amalgamating company is held to be  void ab initio . [ S.148 ] <\/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-14454","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3L8","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14454","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=14454"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14454\/revisions"}],"predecessor-version":[{"id":14455,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14454\/revisions\/14455"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=14454"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=14454"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=14454"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}