https://www.taxtmi.com/caselaws?id=312995 The ITAT Mumbai quashed a transfer pricing assessment order passed in the name of an amalgamating company that had ceased to exist following amalgamation. Despite the assessee notifying the AO, TPO, and CIT about the amalgamation through Form 35 and statement of facts, the authorities continued proceedings in the non-existing entity's name. The tribunal held that assessment orders, transfer pricing orders, and notices under Section 156 issued in the name of a non-existent company are invalid, even when proper notice of amalgamation was given to all relevant authorities. en-us Tue, 31 Jan 2023 00:00:00 +0530 Mon, 18 Mar 2024 19:39:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=312995 The ITAT Mumbai quashed a transfer pricing assessment order passed in the name of an amalgamating company that had ceased to exist following amalgamation. Despite the assessee notifying the AO, TPO, and CIT about the amalgamation through Form 35 and statement of facts, the authorities continued proceedings in the non-existing entity's name. The tribunal held that assessment orders, transfer pricing orders, and notices under Section 156 issued in the name of a non-existent company are invalid, even when proper notice of amalgamation was given to all relevant authorities. Case-Laws Income Tax Tue, 31 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=312995