2023 (5) TMI 368

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....   For the respondents : Mr. Akhileshwar Sharma a/w. Ms. Shilpa Goel. ORDER [PER: KAMAL KHATA, J] 1. Rule. By consent of both the parties, Rule made returnable forthwith to dispose of the Petition at the stage of admission. 2. By this Petition under Article 226 of the Constitution, the Petitioner seeks quashing of the impugned assessment order under section (u/s) 143 (3) read with 144....

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....e repeated communications by the Petitioner evincing the amalgamation of the erstwhile ERP Infrastructure Projects Private Limited., with the Petitioner, show cause notices dated 26th August 2022, 19th September 2022, assessment order u/s 143 dated 28th September 2022 and consequential notice of demand dated 28th September 2022 u/s 156, 270A, & 271AAC(1) were issued by the Respondents to the non-e....

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....f the Apex Court in the case of Saraswati Industrial Syndicate Ltd. vs CIT 186 ITR 278 (SC) which held that when two companies are merged and are so joined, as to form a third company or one is absorbed into one or blended with another; the amalgamating company loses its entity; ii. The judgment of the Delhi High Court in the case of Spice Entertainment Ltd vs CST 2012 (280) ELT 43 (Del) which ....