2023 (3) TMI 1584

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....Hande ORDER PER GAGAN GOYAL, A.M: This appeal by Revenue is directed against the order of Commissioner of Income Tax (Appeals)-58, Mumbai [for short 'CIT(A)'] dated 31.03.2022 under section 143(3) r.w.s. 144C(3) of the Income Tax Act, 1961 (for short 'the Act') for A.Y. 2013-14. The Revenue has raised the following grounds of appeal: "1. On the fact and circumstances of the ca....

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....ed in spite of the fact that the AO was informed of the amalgamating entity having ceased to exist as a result of scheme of amalgamation approved by the Hon'ble High Court. 3. On the fact and circumstances of the case and in law the Id. CIT(A) erred in quashing the assessment order u/s 143(3) r.w.s. 144C(3) of the Income Tax Act for A.Y. 2013-14 even though he assessee had informed about mer....

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....ections in the name of SPENI before DRP and also requested to pass the final assessment order in the name of SPNI, as SPENI is no more in existence. Despite of this fact AO chosen to pass the final assessment order in the name of SPENI u/s. 143(3) r.w.s. 144C(3) vide dated: 20.02.2017. 3. Vide its letter dated: 02.01.2017 assessee informed the AO and TPO about amalgamation between SPENI and SPNI ....