https://www.taxtmi.com/caselaws?id=388119 The Tribunal allowed the appeal, quashing the assessment order framed on the non-existent entity due to amalgamation. The assessment was deemed null and void ab initio, following the Supreme Court's ruling that assessments cannot be made on non-existent entities. The issue of disallowance under Section 14A became irrelevant due to the primary invalidity of the assessment. The Tribunal dismissed the revenue's appeal and the assessee's cross-objection, upholding the order of the CIT(A). en-us Wed, 06 Nov 2019 00:00:00 +0530 Thu, 07 Nov 2019 13:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388119 The Tribunal allowed the appeal, quashing the assessment order framed on the non-existent entity due to amalgamation. The assessment was deemed null and void ab initio, following the Supreme Court's ruling that assessments cannot be made on non-existent entities. The issue of disallowance under Section 14A became irrelevant due to the primary invalidity of the assessment. The Tribunal dismissed the revenue's appeal and the assessee's cross-objection, upholding the order of the CIT(A). Case-Laws Income Tax Wed, 06 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388119