https://www.taxtmi.com/caselaws?id=279101 The Tribunal quashed the assessment order passed by the Assessing Officer under Section 143(3) read with Section 144C as it was issued in the name of a non-existent company, which rendered it invalid. The Tribunal relied on precedents and the interpretation of Section 170(1) and 170(2) of the Income Tax Act to conclude that post-amalgamation assessments must be made in the name of the amalgamated company. The appeal of the assessee was allowed, and the other grounds challenging the transfer pricing adjustment were not adjudicated. en-us Fri, 27 Apr 2018 00:00:00 +0530 Mon, 04 Mar 2019 07:41:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279101 The Tribunal quashed the assessment order passed by the Assessing Officer under Section 143(3) read with Section 144C as it was issued in the name of a non-existent company, which rendered it invalid. The Tribunal relied on precedents and the interpretation of Section 170(1) and 170(2) of the Income Tax Act to conclude that post-amalgamation assessments must be made in the name of the amalgamated company. The appeal of the assessee was allowed, and the other grounds challenging the transfer pricing adjustment were not adjudicated. Case-Laws Income Tax Fri, 27 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279101