TaxTMI 
TaxTMI 
2023 (9) TMI 1556
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....Hemlata Rawat, Standing Counsels. For the Respondent : Mr Vishal Kalra, Advocate. ORDER [Physical Hearing/Hybrid Hearing (as per request)] CM APPL. 49003/2023 1. Allowed, subject to just exceptions. CM APPL. 49002/2023 [Application filed on behalf of the appellant seeking condonation of delay of 58 days in filing the appeal] 2. This is an application filed by the appellant/revenue see....
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....aching this conclusion is indicated in paragraph 10 of the impugned order which reads as under: "10. Then it can be appreciated that vide letter dated 18.12.2020 available at page No. 1 of the paper book the Id AO was specifically informed of the fact of merger of the assessee M/s. Wiley Subscription Services Inc with appellant M/s. John Wiley & Sons Inc. Further, by letter dated 23.03.202....
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....s also noted in paragraph 11 of the impugned order that the Assessing Officer (AO), while passing the assessment order, failed to adhere to the direction issued by the Dispute Resolution Panel (DRP). 10. Thus, a perusal of the record shows that despite the AO being informed by the respondent/assessee on 18.12.2020 and 23.03.2021 that a merger had taken place between Wiley Subscription Services In....
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....Kalra says that the AO could not have veered away from the mandate given to him by the DRP. In support of this plea Mr Kalra relies upon Section 144C(13) of the Income Tax Act, 961 [in short, "the Act"]. 14. There is, however, one aspect which Mr Kalra needs to return with instructions on, which is as to the date when the amalgamation scheme was sanctioned. 14.1 Mr Kalra says that he will return....