https://www.taxtmi.com/caselaws?id=750808 ITAT Delhi quashed both draft and final assessment orders passed against a non-existent entity following company amalgamation. The Assessing Officer issued orders in the name of the erstwhile company which had already merged with a successor company. Despite DRP directions being issued to the successor company, the final assessment order was again passed against the non-existent entity using the old company's PAN. Applying Supreme Court precedent in Maruti Suzuki and Delhi HC ruling in Sony Mobile, the tribunal held the assessment order void ab initio for being passed against a non-existent entity. en-us Wed, 27 Mar 2024 00:00:00 +0530 Mon, 16 Dec 2024 11:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=750808 ITAT Delhi quashed both draft and final assessment orders passed against a non-existent entity following company amalgamation. The Assessing Officer issued orders in the name of the erstwhile company which had already merged with a successor company. Despite DRP directions being issued to the successor company, the final assessment order was again passed against the non-existent entity using the old company's PAN. Applying Supreme Court precedent in Maruti Suzuki and Delhi HC ruling in Sony Mobile, the tribunal held the assessment order void ab initio for being passed against a non-existent entity. Case-Laws Income Tax Wed, 27 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=750808