Assessee's Appeal Dismissed Due to Merger: No Existence at Time of Filing

The appeal by the assessee against the order of CIT(A) for the assessment year 2004-05 was dismissed by ITAT Mumbai as the appellant had already merged with another company and was not in existence at the time of filing the appeal. The appeal was found non-maintainable and dismissed, with the option to file a fresh appeal if permitted by law.

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The appeal by the assessee against the order of CIT(A) for the assessment year 2004-05 was dismissed by ITAT Mumbai as the appellant M/s. Bon Limited had already merged with M/s. HUL and was not in existence on the date of filing the appeal. The appeal was found non-maintainable and dismissed, with the option to file a fresh appeal if permitted by law.

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