{"id":39729,"date":"2024-03-01T16:55:10","date_gmt":"2024-03-01T11:25:10","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-v-sony-mobile-communications-india-pvt-ltd-2023-456-itr-753-150-taxmann-com-145-delhihc\/"},"modified":"2024-03-01T16:55:10","modified_gmt":"2024-03-01T11:25:10","slug":"cit-v-sony-mobile-communications-india-pvt-ltd-2023-456-itr-753-150-taxmann-com-145-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-sony-mobile-communications-india-pvt-ltd-2023-456-itr-753-150-taxmann-com-145-delhihc\/","title":{"rendered":"CIT v. Sony Mobile Communications India Pvt. Ltd. (2023) 456 ITR 753\/150 taxmann.com 145 (Delhi)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the Revenue the court held that\u00a0 that even after the Assessing Officer was informed\u00a0 that the amalgamation had taken place, and was furnished a copy of the scheme, he continued to proceed on the wrong path. This error continued even after the Dispute Resolution Panel had made a course correction. This was not a mistake curable by recourse to the powers available under section 292B of the Act. The order of assessment is\u00a0 not valid. (AY.2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 143(3) : Assessment-Merger-Intimated to Department Authorities-Order of  assessment on company which had merged and ceased to exist-Order is not valid-Not curable defect. [S. 143(2), 292B] <\/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-39729","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-akN","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39729","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=39729"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39729\/revisions"}],"predecessor-version":[{"id":39730,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39729\/revisions\/39730"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=39729"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=39729"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=39729"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}