https://www.taxtmi.com/caselaws?id=407743 The court found that the ITAT did not err in allowing the Respondent-Assessee to raise an additional ground, as the remand was open. The court held that the assessment orders were void due to being issued in the name of a non-existent entity post-merger, emphasizing the importance of correct jurisdictional notices. One judge dissented, citing the Supreme Court's decision in Maruti Suzuki India Ltd. The case was listed for further proceedings to address the second substantial question of law regarding the validity of the assessment orders. en-us Tue, 18 May 2021 00:00:00 +0530 Mon, 25 Sep 2023 10:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407743 The court found that the ITAT did not err in allowing the Respondent-Assessee to raise an additional ground, as the remand was open. The court held that the assessment orders were void due to being issued in the name of a non-existent entity post-merger, emphasizing the importance of correct jurisdictional notices. One judge dissented, citing the Supreme Court's decision in Maruti Suzuki India Ltd. The case was listed for further proceedings to address the second substantial question of law regarding the validity of the assessment orders. Case-Laws Income Tax Tue, 18 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407743