{"id":59065,"date":"2026-03-25T13:03:05","date_gmt":"2026-03-25T07:33:05","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-cit-v-sterlite-technologies-ltd-2025-304-taxman-345-sc-editorial-sterlite-technologies-ltd-v-dy-cit-2023-152-taxxmann-com-381-2024-462-itr-457-bomhc\/"},"modified":"2026-03-25T13:03:05","modified_gmt":"2026-03-25T07:33:05","slug":"dy-cit-v-sterlite-technologies-ltd-2025-304-taxman-345-sc-editorial-sterlite-technologies-ltd-v-dy-cit-2023-152-taxxmann-com-381-2024-462-itr-457-bomhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-sterlite-technologies-ltd-2025-304-taxman-345-sc-editorial-sterlite-technologies-ltd-v-dy-cit-2023-152-taxxmann-com-381-2024-462-itr-457-bomhc\/","title":{"rendered":"Dy. CIT v. Sterlite Technologies Ltd. (2025) 304 Taxman 345 (SC) Editorial : Sterlite Technologies Ltd v.Dy.CIT (2023) 152 taxxmann.com 381\/ (2024) 462 ITR 457 (Bom)(HC)"},"content":{"rendered":"<p>The assessee-company, by a communication dated 28-4-2021, informed the Assessing Officer about the factum of non-existence of company Elitecore Technologies Private Limited (&#8220;ETPL&#8221;) \u00a0on account of its amalgamation with the assessee-company with effect from 29-9-2015 and emphasised that since notice had been issued in the name of a non-existing entity, the same was non est and void ab initio. Despite objections of the assessee, the Assessing Officer issued a fresh notice requiring the non-existent entity to show cause as to why the proposed variation should not be made and passed an assessment order against it, followed by a penalty notice and a demand notice. The High Court held that since notice under section 148, assessment order, as also penalty notice and demand notice, had been issued in the name of a non-existent entity despite having been informed about the factum of amalgamation, the assessment order and notices were untenable and set aside. SLP of revenue dismissed.<strong>\u00a0 <\/strong>\u00a0\u00a0(AY. 2013-14,\u00a0 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148 : Reassessment -Amalgamation-Notice issued to non-existent company- Order is non-est and void- SLP of revenue dismissed.  [S. 147, Art. 136]  <\/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-59065","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fmF","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/59065","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=59065"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/59065\/revisions"}],"predecessor-version":[{"id":59066,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/59065\/revisions\/59066"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=59065"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=59065"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=59065"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}