Dismissing the appeal against single judge in\u00a0\u00a0 Mando Automotive India Pvt. Ltd. v Dy. CIT (NO. 1) (2022)442 ITR 433\u00a0(Mad) (HC)\u00a0 held\u00a0 that in response to the notice under section\u00a0142(1)\u00a0the assessee had twice brought to the knowledge of the Assessing Officer about the amalgamation, the shareholding pattern and certain other details and therefore, the assessee was entitled to contend that the assessment could not be done on a non-existing person. This issue was a mixed question of law and fact. Therefore, the issue as to whether the assessment could have been completed by passing a draft assessment order on a \u201cnon-existing entity\u201d was a matter to be decided before the authorities under the Act and not before a court. While dismissing the writ petition filed by the assessee the court had made certain observations which might affect the assessee when it availed of the remedies under the Act and such findings rendered by the court were vacated in their entirety and the assessee was granted liberty to avail of the alternative remedy before whichever authority provided under the provisions of the Act.(AY.2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 143(3) : Assessment-Permanent account number-Draft assessment order-Amalgamation-Observation made by single judge is vacated-Assessee relegated to statutory remedy of appeal to be decided on merits. [S. 139A(5), 144C, Art. 226] <\/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-28249","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7lD","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28249","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=28249"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28249\/revisions"}],"predecessor-version":[{"id":32414,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28249\/revisions\/32414"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=28249"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=28249"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=28249"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}