TaxTMI 
TaxTMI 
2023 (5) TMI 689
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.... Act, 1961 (hereinafter referred as 'the Act') by the ITO, Ward-15(3), New Delhi (hereinafter referred as the Ld. AO). 2. Heard and perused the record. 3. The assessee has come in appeal raising following grounds :- "1. On the facts and circumstances of the case, the order passed by the learned Commissioner of Income Tax (Appeals) [CIT(A)] is bad, both in the eye of law and on the facts. 2. On the facts and circumstances of the case, the learned CIT(A) has erred, both on facts and in law, in rejecting the contention of the assessee that the initiation of the proceedings under Section 147, read with Section 148, is bad and liable to be quashed as the condition and procedure prescribed under the statute have not been s....
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....cting the contention of the assessee that the order passed by learned A.O. under Section 147 is bad both in the eye of law and on facts, as the same has been passed without service of statutory notice under section 148. 7. On the facts and circumstances of the case, the learned CIT(A) has erred both" on facts and in law in rejecting the contention of the assessee that the order passed by AO is bad both in the eye of law and on facts as the same has been passed without receiving statutory notices under section 143(2) of the Act. 8. (i) On the facts and circumstances of the case, the learned CIT(A) has erred both on facts and in law in confirming the action of the AO in making an addition of Rs.85,00,000/- as income from und....
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....on-existent entity, is illegal and void ab-initio. 14. On the circumstances and facts of the case, the reassessment framed in the name of M/s Rathi Ceramics Pvt. Ltd. which had since amalgamated with M/s DBG Leasing and Housing Ltd. and had ceased to exist in the eye of law, was non-est." 4. At the time of hearing ld. Counsel had stressed that the additional grounds primarily arise from questions of law as they go to the root of exercises of jurisdiction by the Ld. AO against non-existing company. It was submitted that as such the assessment order is void ab initio. Reliance was placed on the following judgments :- 1. C.l.T New Delhi vs m/s Spice Enfotainment ltd. 2017(12) TMI 754 Dated: 2-11-2017 (SC) 2. Spice....
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.... India services Pvt. Ltd. ) vs. DCIT, National E assessment Centre, Delhi (NEAC) 2022(10) TMI 279 Dated 4.10.2022 (ITAT Delhi) 10. Savera Marketing Pvt. Ltd. vs. ITO Ward 7(4), New Delhi 2022(4) TMI 617 Dated 11.04.2022 (ITAT Delhi) 11. 31 Infotech Consultancy services Ltd. vs. Assistant Commssioner Of Income Tax-11(3) (1), Mumbai 2022(10) TMI 391 Dated 21.09.2022 (ITAT Mumbai) 12. ITO, Ward-6 (2) Kolkata vs. M/s. IFGL Refractories Ltd. and (Vice-versa) 2022 (6) TMI 1279 Dated 28.06.2022 (ITAT Kolkata) BASF India Ltd. Vs. DCIT Circle -6 (1), Mumbai 2019(11) TMI 1719 Dated 19.11.2019 (ITAT Mumbai)" 13. Saurabh Overseas Pvt. Ltd. vs. ITO, ITA No. 6138/Del/2016, A.Y. 2006-07 (ITAT Delhi) 14. Savera ....
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....ng Officer has issued notice u/s 148 on 25/03/2013 and the show cause notice u/s 142(1) of the Act in the name of M/s Saurabh Overseas Pvt. Ltd., The assessment order has been passed u/s on 147/143(3) of the Act on 30/03/2014 against M/s Saurabh Overseas Pvt. Ltd., on the which dates M/s Saurabh Overseas Pvt. Ltd. was non existing entity. Therefore, in our considered opinion, passing the assessment order against non existing entity is not sustainable in the eyes of law and the same is void ab initio. 8. Accordingly, we quash the assessment order dated 10/03/2014 and also the order of CIT(A) dated 05/09/2016 by allowing the addition grounds of appeal taken by the assessee. The other grounds of appeal are dismissed having become infr....
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....ng company, which had ceased to exist. 8. In the light of aforesaid proposition of law while taking into consideration the matter on record in the present case, it can be observed that the appellant company merged with M/s.DBG Leasing and Housing Ltd. vide order dated 21.01.2011 of Hon'ble Delhi High Court, available at page no. 1 to 35 of the paper book. Ld. AO was informed of this merger on 18.06.2011 through letter filed before Ld. AO, placed at page no. 36 of the paper book. It will be beneficial to reproduce the substance and content of this letter dated June 18, 2011 as under :- "To, Date : June 18, 2011 THE ASSESSING OFFICER, Income Tax Department, Vikash Bhawan, IP ESTATE, Delhi-110002....