https://www.taxtmi.com/caselaws?id=301536 Delhi HC applied the Supreme Court's ruling in Maruti Suzuki India Limited and held that an assessment framed in the name of a company that had ceased to exist after amalgamation is unsustainable. The court found that, once the assessee-company had merged and lost its separate existence, the assessment could not validly proceed in its name. In view of the binding precedent, no substantial question of law arose in the Revenue's appeal, and the challenge to the assessment on this ground failed. en-us Wed, 21 Aug 2019 00:00:00 +0530 Thu, 07 Apr 2022 20:14:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=301536 Delhi HC applied the Supreme Court's ruling in Maruti Suzuki India Limited and held that an assessment framed in the name of a company that had ceased to exist after amalgamation is unsustainable. The court found that, once the assessee-company had merged and lost its separate existence, the assessment could not validly proceed in its name. In view of the binding precedent, no substantial question of law arose in the Revenue's appeal, and the challenge to the assessment on this ground failed. Case-Laws Income Tax Wed, 21 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=301536