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2023 (1) TMI 1359 - ITAT MUMBAITP Assessment order passed in the name of non-existing amalgamating company - assessment order passed in the name of company that ceased to exist from the date of amalgamation - HELD THAT:- As fact of amalgamation was brought to the notice of the AO, TPO, CIT and further the Assessee also mentioned before the learned CIT (A) in the form no.35 as well as in the statement of facts. Despite this, the assessment order, transfer pricing order and notice under Section 156 of the Act was passed in the name of non-existing company. Thus we hold that Assessment order passed in the name of non existing amalgamating entity, instead of amalgamated company, despite due notice to all the authorities in time , is invalid and hence, quashed.
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