{"id":34073,"date":"2023-04-22T11:12:44","date_gmt":"2023-04-22T05:42:44","guid":{"rendered":"https:\/\/itatonline.org\/digest\/marlabs-innovations-p-ltd-v-dcit-2022-196-itd-179-97-itr-64-sn-bang-trib\/"},"modified":"2023-04-22T11:12:44","modified_gmt":"2023-04-22T05:42:44","slug":"marlabs-innovations-p-ltd-v-dcit-2022-196-itd-179-97-itr-64-sn-bang-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/marlabs-innovations-p-ltd-v-dcit-2022-196-itd-179-97-itr-64-sn-bang-trib\/","title":{"rendered":"Marlabs Innovations (P.) Ltd. v. DCIT (2022) 196 ITD 179 \/ 97 ITR 64 (SN) (Bang.)(Trib.)"},"content":{"rendered":"<p>Scheme of amalgamation of assessee-company was approved by NCLT, Bangalore Bench on 5-9-2017 and DRP took cognizance of company that came into existence post amalgamation but on receipt of DRP&#8217;s direction, Assessing Officer passed final assessment order in name of assessee-compan. Held that since assessee-company ceased to be in existence as on date when Assessing Officer passed order of assessment\u00a0 was not sustainable in eyes of law, being a nullity.\u00a0 (AY. 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 170 : Succession to business otherwise than on death-Amalgamation-Assessment order was passed in the name of company which is  ceased to be in existence as on date when Assessing Officer passed order-Order is  nullity. [S. 2(31), 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-34073","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8Rz","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34073","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=34073"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34073\/revisions"}],"predecessor-version":[{"id":34074,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34073\/revisions\/34074"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=34073"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=34073"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=34073"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}