https://www.taxtmi.com/caselaws?id=461093 ITAT Delhi held that an assessment order passed in the name of a company that had merged with another entity and changed its name was not tenable. Following the precedent in Maruti Suzuki India Ltd case, the tribunal ruled that assessment orders cannot be validly issued against non-existent companies. The order was quashed as it was framed in the name of a company that no longer existed post-merger, with the decision favoring the assessee. en-us Wed, 13 Dec 2017 00:00:00 +0530 Wed, 12 Mar 2025 19:03:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461093 ITAT Delhi held that an assessment order passed in the name of a company that had merged with another entity and changed its name was not tenable. Following the precedent in Maruti Suzuki India Ltd case, the tribunal ruled that assessment orders cannot be validly issued against non-existent companies. The order was quashed as it was framed in the name of a company that no longer existed post-merger, with the decision favoring the assessee. Case-Laws Income Tax Wed, 13 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461093