Assessment in the name of a non-existent amalgamated company is unsustainable; Delhi HC followed Maruti Suzuki and rejected the challenge.

Delhi HC applied the Supreme Court's ruling in Maruti Suzuki India Limited and held that an assessment framed in the name of a company that had ceased to exist after amalgamation is unsustainable. The court found that, once the assessee-company had merged and lost its separate existence, the assessment could not validly proceed in its name. In view of the binding precedent, no substantial question of law arose in the Revenue's appeal, and the challenge to the assessment on this ground failed.

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Issues: Whether the assessment order was invalid for having been passed in the name of a company that had ceased to exist upon amalgamation.

Analysis: The issue stood covered by the Supreme Court's decision in Maruti Suzuki India Limited, which held that an assessment framed in the name of a non-existent amalgamated company is unsustainable. In view of that binding ruling, no substantial question of law arose for consideration in the Revenue's appeal.

Conclusion: The challenge to the assessment on the ground that it was made in the name of a non-existent company failed, and the appeal was dismissed.

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