https://www.taxtmi.com/caselaws?id=285270 The Tribunal quashed the entire assessment as the draft assessment order was issued in the name of a non-existent entity post-merger, making the proceedings invalid. Consequently, all other grounds raised by the assessee, including disallowance under Section 43B, transfer pricing adjustments, credit of Advance Tax, and levy of interest under Sections 234B and 234C, were not addressed. en-us Thu, 11 Jul 2019 00:00:00 +0530 Mon, 06 Jan 2020 06:46:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=285270 The Tribunal quashed the entire assessment as the draft assessment order was issued in the name of a non-existent entity post-merger, making the proceedings invalid. Consequently, all other grounds raised by the assessee, including disallowance under Section 43B, transfer pricing adjustments, credit of Advance Tax, and levy of interest under Sections 234B and 234C, were not addressed. Case-Laws Income Tax Thu, 11 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=285270