https://www.taxtmi.com/caselaws?id=404579 The Tribunal upheld the invalidity of the appeal filed in the name of a non-existent entity, leading to dismissal. The CIT(A) decision to dismiss the appeal was affirmed, emphasizing the need to file appeals in the correct entity's name post-amalgamation. The Tribunal dismissed the additional ground seeking to quash the intimation and refund implications, noting the distinction between return processing and assessment. The Tribunal directed the assessee to amend Form No.35 in the new entity's name, allowing the appeal for statistical purposes with a cost deposit requirement. Compliance with procedural requirements was highlighted throughout the decision. en-us Mon, 25 Jan 2021 00:00:00 +0530 Fri, 26 Feb 2021 09:40:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404579 The Tribunal upheld the invalidity of the appeal filed in the name of a non-existent entity, leading to dismissal. The CIT(A) decision to dismiss the appeal was affirmed, emphasizing the need to file appeals in the correct entity's name post-amalgamation. The Tribunal dismissed the additional ground seeking to quash the intimation and refund implications, noting the distinction between return processing and assessment. The Tribunal directed the assessee to amend Form No.35 in the new entity's name, allowing the appeal for statistical purposes with a cost deposit requirement. Compliance with procedural requirements was highlighted throughout the decision. Case-Laws Income Tax Mon, 25 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404579