2018 (1) TMI 1662

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....Shri Sparsh Bhargava For Revenue : Smt. Dr. Divya K.J. ORDER SHRI S. RIFAUR RAHMAN, A.M.: Both these Stay Applications are filed by the assessee seeking stay of recovery of outstanding demand of Rs. 1,25,76,982/- for AY 2015-16 and Rs. 2,30,49,835/- for AY 2016-17 respectively. 2. In the S.As., the assessee stated that despite of the unfavourable order of the Andhra Pradesh High Cou....

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.... by the ld. Counsel for the assessee that it is a trite law that on amalgamation, the amalgamating company ceases to exist in the eyes of law and thus, the order passed in the name of the company which had been amalgamated with the another company will be null and void. Reliance in this regard is placed on Hon'ble Delhi High Court judgment in the case of Spice Entertainment Vs. Commissioner of....