https://www.taxtmi.com/caselaws?id=284287 The Tribunal dismissed the Revenue's appeals, upholding the CIT(A)'s decision that quashed the Assessing Officer's order due to the issuance of assessment notices in the name of a non-existent entity post-amalgamation. Citing the Supreme Court's ruling in Maruti Suzuki India Ltd., it was determined that such orders are void ab initio. The decision favored the assessee, affirming that assessments must be conducted in the name of the successor company following amalgamation. The judgment was pronounced on 04/09/2019, resolving the dispute in the assessee's favor. en-us Wed, 04 Sep 2019 00:00:00 +0530 Mon, 09 Sep 2024 16:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284287 The Tribunal dismissed the Revenue's appeals, upholding the CIT(A)'s decision that quashed the Assessing Officer's order due to the issuance of assessment notices in the name of a non-existent entity post-amalgamation. Citing the Supreme Court's ruling in Maruti Suzuki India Ltd., it was determined that such orders are void ab initio. The decision favored the assessee, affirming that assessments must be conducted in the name of the successor company following amalgamation. The judgment was pronounced on 04/09/2019, resolving the dispute in the assessee's favor. Case-Laws Income Tax Wed, 04 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284287