TaxTMI 
TaxTMI 
2019 (3) TMI 83
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.... and in law in relying upon the decision of High Court in assessee's case for A.Y. 2002-03 to 2006-07 in holding that the order u/s 153A of the Act is invalid on the ground that no notice u/s 153A was issued to the amalgamating company without considering the fact that the amalgamation was not approved by the Hon'ble HC on the date when the notice u/s 153A was issued to the assessee company. 2. That the CIT(A) has erred on facts and in law in holding that no order can be passed against an entity that had seized to exist on the date of order even in a case where the jurisdiction was validity assumed prior to the amalgamation order by way of notice u/s 153A of Act. 3. That the CIT(A) has erred on facts and in law in allowing....
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....fore or during the course of the hearing of the appeal." (2) The core issue in the present appeal before us is whether the Assessment Order passed by the Assessing Officer ("AO", for short) is valid in law. The Assessee Company was amalgamated with 'Optus Promoters Private Limited' vide order dated 08.10.2010 of Hon'ble High Court of Delhi, passed U/s 391 and 394 of the Companies Act, 1956. Intimation regarding the amalgamation was filed before the AO vide letter dated 22.11.2010. Once again another intimation was sent to the AO vide letter dated 02.12.2010, requesting the AO to note the amalgamation and to issue notices in the name of the transferee company. However, the AO passed Assessment Order dated 31.12.2010 in the case of M/s May....
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.... 471 & 477/2015 (Pages Nos. 33 to 37). "Held: Para 5: Recently this court has in an order dated 19th August, 2015 in ITA No. 582 of 2015 (PCIT vs. Images Credit and Portfolio Pvt. Ltd.) held that proceedings under section 153C could not be initiated against an entity that has ceased to exist at the relevant time. Similarly, by order dated 3rd August, 2015 in ITA No. 475/2000 [Spice Enfotainment Ltd. Vs. CIT) it was held by this court that the defect of passing an assessment order in respect of an entity that has ceased to exist on the date of such order, could not be treated as a mere procedural defect. The mere fact that the Respondent communicated to the AO, prior to the Assessment order and subsequent notice, in its name without....
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.... 273 of 2009 (Page No. 51). _ Delhi High Court's order in the case of 'Spice Entertainment Ltd. vs. CIT, ITA No. 475 of 2011', dated 03.08.2011 (Pages Nos. 52 to 64). Hope above is found in order to dismiss the revenue's appeal." (3.1) The Assessee also filed a Paper Book containing following particulars: "1. Copy of letter dated 22.11.2010, intimated by the assessee company that the assessee company stands amalgamated with 'Optus Promoters Private Limited', vide Hon'ble High Court of Delhi's order dated 08.10.2010. 2. Copy of letter dated 02.12.2010, intimated by the assessee company that the assessee company stands amalgamated with 'Optus Promoters Private Limited', vide Hon'ble High Court of Delhi's....