2019 (10) TMI 1316 - HC - Income Tax

Assessment against amalgamating company - amalgamating company having ceased to exist - HELD THAT - The present case is squarely covered by the decision of the Supreme Court in Pr. Commissioner of Income Tax v. Maruti Suzuki India Limited 2019 (7) TMI 1449 - SUPREME COURT In view of the aforesaid assessments made against the assessee would not survive. Consequently the appeal is dismissed since no question of law arises.

Summary

The Delhi High Court dismissed the appeal as the assessments made against the assessee were covered by a Supreme Court decision regarding amalgamation of companies. The appeal was dismissed as no question of law arose.