TaxTMI 
TaxTMI 
TaxTMI 
2017 (12) TMI 1898
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....e assessee has raised additional grounds which are as under. " Appeal Memorandum in Form 36B: Ground No. XVI Concise Grounds: Ground No. 30 The learned Assessing Officer has erred in law and on facts in passing the Assessment Order in the name of "Aztecsoft Ltd.," though the said entity was not in existence as on the date of passing of the assessment order i.e., 16.10.2012. He has failed to appreciate that passing an assessment order on a non-existent entity is void and an incurable defect in the eyes of law. Appeal Memorandum in Form 36B: Ground No. XVII Concise Grounds: Ground No. 31 Without prejudice to above, the Learned Assessing Officer is not justified in making reference under section 92CA (1) without satisfying the condi....
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....fact of merger is very much in the knowledge of AO. He submitted that under these facts, the assessment order is bad in law and it should be quashed and in support of his contention, he placed reliance on the judgment of Hon'ble Delhi High Court rendered in the case of Principal CIT Vs. Maruti Suzuki India Ltd. which is successor of M/s. Suzuki Powertrain India Ltd. as reported in 397 ITR 681 (Delhi). He also submitted copy of a judgment of Hon'ble Apex Court rendered in the case of CIT Vs. M/s. Spice Enfotainment Ltd. in Civil Appeal No. 285 of 2014 dated 02.11.2017 and placed reliance on it. He submitted that the SLP filed by the revenue was dismissed. He also submitted copy of a judgment of Hon'ble Karnataka High Court rendered in th....
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.... assessee company has been duly taken into account while passing the assessment order. Further, the first paragraph of the final assessment order is quoted below. "Aztechsoft Limited (Aztech for short), incorporated in 1995, now merged with Mindtree Limited is the principal holding company of AztechDishaInc and Aztech US." It can be seen from the above that the assessment order is indeed passed in the name of successor company wherein the Name, address have been correctly mentioned. 4. It is observed that the assessee company filed its return of income on 29.09.2008 in the name M/s Aztech Soft Ltd. for A.Y. 2008-09 with total income of Rs. 7,39,72,420 and a refund claim of Rs. 1,52,59,030. The assessee company got merged with Mindtree....
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.... all the subsequent notices and orders such as draft assessment order, DRP order, Final assessment order have been passed in the name of M/s Aztech Soft Limited (now merged with Mindtree Limited) and addressed to registered address of Mindtree Limited (successor entity). The assessee has also filed responses in the same manner. One such reply of assessee dated 16/01/2012 is enclosed (Enclosure-4) for ready reference. Even the power of attorney filed by the assessee before the assessing officer mentions the details as M/s Aztech Soft Limited (now merged with Mindtree Limited) (enclosure-5). Therefore, the assessee is not correct in stating that the assessment order passed is not valid. 7. It is also verified from records that the change in....
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....& 2007-08, only Trishul Developers will have to be assessed. The provisions of s.170(2) cannot be involved for the simple reason that the erstwhile firm filed the return of income and was very much available. S. 170(2) is attracted only in a case where the predecessor "cannot be found". In our opinion, the CIT(A) has rightly rejected the contentions in this regard put forth by the assessee." 10. It is submitted that the decisions of Hon'ble High Court in the case of Intel technology[2015] 57 taxmann.com 159and Hon'ble ITAT decision in the case of M/s. GE Medical Systems (India) Pvt. Ltd., (Since merged with Wipro GE Healthcare Pvt. Ltd.)I.T.(T.P.) A. No.328/Bang/2015 are not applicable to the facts of the present case. Because, ....