https://www.taxtmi.com/caselaws?id=277856 The Court dismissed Revenue's appeal against ITAT's decision nullifying assessments for AY 2012-13. The Court upheld the ITAT's ruling that the assessment completed in the name of a non-existent entity post-merger was a nullity, emphasizing the requirement to complete assessments in the name of the merged entity. Citing precedents like Spice Entertainment and CIT v. Vivid Marketing Services, the Court held that assessments post-merger must be in the hands of the transferee entity. As no legal question arose, the appeal was dismissed, affirming the nullification of the assessments for the said assessment year. en-us Thu, 21 Dec 2017 00:00:00 +0530 Thu, 27 Dec 2018 06:29:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277856 The Court dismissed Revenue's appeal against ITAT's decision nullifying assessments for AY 2012-13. The Court upheld the ITAT's ruling that the assessment completed in the name of a non-existent entity post-merger was a nullity, emphasizing the requirement to complete assessments in the name of the merged entity. Citing precedents like Spice Entertainment and CIT v. Vivid Marketing Services, the Court held that assessments post-merger must be in the hands of the transferee entity. As no legal question arose, the appeal was dismissed, affirming the nullification of the assessments for the said assessment year. Case-Laws Income Tax Thu, 21 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277856