{"id":3882,"date":"2019-02-08T10:26:21","date_gmt":"2019-02-08T10:26:21","guid":{"rendered":"http:\/\/itatonline.org\/digest\/pcit-v-bma-capfin-ltd-2018-100-taxmann-com-329-2019-260-taxman-90-delhi-hc-editorial-slp-of-revenue-is-dismissed-pcit-v-bma-capfin-ltd-2019-260-taxman-89-sc\/"},"modified":"2019-02-08T10:26:21","modified_gmt":"2019-02-08T10:26:21","slug":"pcit-v-bma-capfin-ltd-2018-100-taxmann-com-329-2019-260-taxman-90-delhi-hc-editorial-slp-of-revenue-is-dismissed-pcit-v-bma-capfin-ltd-2019-260-taxman-89-sc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-bma-capfin-ltd-2018-100-taxmann-com-329-2019-260-taxman-90-delhi-hc-editorial-slp-of-revenue-is-dismissed-pcit-v-bma-capfin-ltd-2019-260-taxman-89-sc\/","title":{"rendered":"PCIT  v. BMA Capfin Ltd. (2018) 100 taxmann.com 329 \/  (2019)  260 Taxman 90 (Delhi) (HC)  Editorial : SLP of  revenue is dismissed; PCIT  v. BMA Capfin Ltd.  (2019)  260 Taxman 89 (SC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that ;in the present\u00a0 case, the revenue\u00a0 despite being intimated did not complete the assessment in a composite manner in the hands of transferee\u00a0 company , however completed the assessment in respect of an entity which was not in existence .\u00a0 Accordingly the Tribunal was right in holding that the assessment order was nullity. (AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 143(3) : Assessment\u2013Merger\u2013Amalgamation-Assessment order in repect of an entity which was not in existence \u2013 Held to be nullity. [S. 127, 292BB]<\/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-3882","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-10C","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3882","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=3882"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3882\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3882"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3882"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3882"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}