https://www.taxtmi.com/caselaws?id=376062 The ITAT, Delhi, upheld the Assessee's position in challenging the Assessment Order issued by the AO in the name of an amalgamated company that had ceased to exist post-amalgamation. Relying on legal precedents and the communication with the AO regarding the amalgamation, the Tribunal annulled the Assessment Order, emphasizing that assessment proceedings cannot be conducted against a company that no longer exists due to amalgamation. The decision was in line with established legal principles and previous orders of the ITAT and the High Court of Delhi, leading to the dismissal of the Revenue's appeal. en-us Wed, 27 Feb 2019 00:00:00 +0530 Sat, 02 Mar 2019 13:46:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376062 The ITAT, Delhi, upheld the Assessee's position in challenging the Assessment Order issued by the AO in the name of an amalgamated company that had ceased to exist post-amalgamation. Relying on legal precedents and the communication with the AO regarding the amalgamation, the Tribunal annulled the Assessment Order, emphasizing that assessment proceedings cannot be conducted against a company that no longer exists due to amalgamation. The decision was in line with established legal principles and previous orders of the ITAT and the High Court of Delhi, leading to the dismissal of the Revenue's appeal. Case-Laws Income Tax Wed, 27 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376062