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2015 (12) TMI 1865 - HC - Income TaxAssessment in the name of company amalgamated - corporate death of an entity upon amalgamation - Amalgamation of two companies - Assessment to be made on which entity? - HELD THAT - In view of the decision of this Court in Commissioner of Income Tax(Central-II) v. P.D. Associates (P) Ltd 2015 (7) TMI 1400 - DELHI HIGH COURT no substantial question of law arises for determination by the Court in these appeals.
The High Court of Delhi dismissed appeals ITA No. 1032, ITA No. 1035, and ITA No. 1036 of 2015 as no substantial question of law arose for determination based on a previous court decision dated 20th July 2015. The applications were allowed, subject to all just exceptions.
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