{"id":1955,"date":"2018-08-07T10:09:18","date_gmt":"2018-08-07T10:09:18","guid":{"rendered":"http:\/\/itatonline.org\/digest\/basundhara-goods-p-ltd-ito-2018-65-itr-62-sn-kol-trib\/"},"modified":"2018-08-07T10:09:18","modified_gmt":"2018-08-07T10:09:18","slug":"basundhara-goods-p-ltd-ito-2018-65-itr-62-sn-kol-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/basundhara-goods-p-ltd-ito-2018-65-itr-62-sn-kol-trib\/","title":{"rendered":"Basundhara Goods P. Ltd. ITO (2018) 65 ITR   62 (SN)  (Kol) ( Trib)"},"content":{"rendered":"<p>Allowing the appeal of the assessee the Tribunal held that ;assessment in name of Company not in existence having amalgamated with another is liable to be cancelled as nullity being\u00a0 bad in law<strong>. <\/strong>The Assessing Officer was at liberty to have alternative recourse and such a course of action could be taken by the Assessing Officer only if it was still permissible in terms of law and had not become time barred. (AY.208 -09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 143(3) : Assessment \u2013  Amalgamation- Assessment in name of Company not in existence having amalgamated with another is liable to be cancelled  as nullity  being bad in law . [ S.263 ]<\/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":[1],"tags":[],"class_list":["post-1955","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-vx","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1955","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=1955"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1955\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1955"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1955"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1955"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}